The following information was gathered from the records of Cooper Molecular Models Inc. for the month ended December 31, 2019.

	Balance December 1, 2019	Balance December 31, 2019
Raw Materials Inventory	$4,800	$3,960
Work In Process Inventory	1,980	1,860
Finished Goods Inventory	9,600	7,590

Direct Labour	$13,925
Accounts Receivable	2,700
Insurance on the factory	460
Depreciation on factory machines	1,600
Sales	53,400
Plant Managers salary	5,800
Raw material purchases	9,640
Factory property taxes	960
Cash	3,200

Required:

1. Prepare a schedule of Cost of Goods Manufactured.
2. Calculate Cost of Goods Sold.