The following information was taken from the accounting records of Dunbar Mifflin Company in 2018.

Beginning of 2018

Ending of 2018

Direct materials inventory

135,000

83,000

Work-in-process inventory

185,000

154,000

Finished-goods inventory

255,000

216,000

Purchases of direct materials

270,000

Direct manufacturing labor

225,000

Indirect manufacturing labor

103,000

Plant insurance

11,000

Depreciation-plant, building, and equipment

48,000

Plant utilities

29,500

Repairs and maintenance-plant

13,500

Equipment leasing costs

66,800

Marketing, distribution, and customer-service costs

129,500

General and administrative costs

72,500

Required:

1)Prepare a schedule of cost of goods manufactured.