The following information pertains to the most recent quarter at Precious Production Limited.

Purchases of raw materials

Raw materials inventory, beginning

Raw materials inventory, ending

Depreciation, factory

Insurance, factory

Direct labour

Maintenance, factory

Administrative expenses

Sales

Utilities, factory

Supplies, factory

Selling expenses

Indirect labour

Work in process inventory, beginning

Work in process inventory, ending

Finished goods inventory, beginning

Finished goods inventory, ending

$$390,000$

$48,000$

$78,000$

$218,000$

$22,000$

$254,000$

$128,000$

$296,000$

$2,280,000$

$118,000$

$4,200$

$338,000$

$274,000$

$29,000$

$124,000$

$43,000$

$172,000$

Required:

Prepare a schedule of cost of goods manufactured.