The following information was taken from the accounting records of the Superior Company: Depreciation of equipment $ 70,000 Direct labor 120,000 Factory taxes 2,000 Goods in process inventory, Dec. 31, 2013 250,000 Indirect labor 10,000 Power 16,000 Raw materials inventory, Dec. 31, 2013 60,000 Raw materials purchases, for year 230,000 Goods in process inventory, January 1, 2013 302,000 Raw materials inventory, January 1, 2013 110,000 Required: Prepare a manufacturing statement for the Superior Company for 2013.