1. The following information pertains to Ortega Corporation for the year ended December 31, 20--.

   Sales	$978,000
   Purchases of materials	176,000
   Indirect labor	42,000
   Indirect materials	12,000
   Depreciation of factory equipment	5,300
   Depreciation of factory building	18,000
   Selling expenses	44,000
   Other factory overhead expenses	48,000
   Direct labor	392,000
   Materials inventory, December 31, 20--	36,000
   Work in process, January 1, 20--	72,000
   Materials inventory, January 1, 20--	24,000
   Work in process, December 31, 20--	98,000
   Finished goods inventory, January 1, 20--	112,000
   Finished goods inventory, December 31, 20--	116,000

   Required:

   Prepare a statement of cost of goods manufactured.

   Ortega Company
   Schedule of Cost of Goods Manufactured
   For Year Ended December 31, 20--
   Work in process, January 1, 20--			$fill in the blank 1
   Direct materials:
   	$fill in the blank 3
   	fill in the blank 5
   Materials available for use	$fill in the blank 6
   	fill in the blank 8
   Cost of materials used	fill in the blank 9
   	fill in the blank 11
   Cost of direct materials used		$fill in the blank 12
   		fill in the blank 14
   Factory overhead:
   	$fill in the blank 16
   	fill in the blank 18
   	fill in the blank 20
   	fill in the blank 22
   	fill in the blank 24
   Total factory overhead		fill in the blank 25
   Total manufacturing costs			fill in the blank 26
   Total work in process during the period			$fill in the blank 27
   			fill in the blank 29
   Cost of goods manufactured			$fill in the blank 30