The following information pertains to Alberto Manufacturing Company for year 2017.

Sales revenue $1,800,000

Repairs and maintenance of factory $45,000

Direct material purchases 500,000

Travel & entertainment cost by sales people 32,400

Direct manufacturing labor 250,000

Depreciation factory equipment 24,000

Administrative salaries 162,000

Depreciationoffice equipment 21,600

Sales commissions 135,000

Materials handling 18,000

Sales salaries 81,000

Property taxes factory equipment 18,000

Indirect manufacturing labor 69,000

Depreciationfactory building 15,000

Leasing costs factory equipment 54,000

Gain on disposal of assets 8,500

Advertising expense 54,000

Sandpaper 6,000

Utilities 54,000

Fire insurance factory equipment 6,000

Coolants & lubricants - factory equip 45,000

Interest Expense 4,000

RM Materials Inventory , 1/1/17 $45,000

RM Materials Inventory, 12/31/17 $58,000

Work-in-Process Inventory, 1/1/17 150,000

Work-in-Process Inventory, 12/31/17 77,000

Finished Goods Inventory, 1/1/17 88,000

Finished Goods Inventory, 12/31/17 112,000

Requirement: In the space provided on the Answer Sheets prepare a Statement of Cost Goods Manufactured and Sold.