the following items (in million) pertain to chester corporation

chester manuf costing system uses a 3-part classification of direct material, direct manuf labor, and manufacturing overhead costs.

for spesific date:

work in progress inventory, Jan 1, 2014 $15

direct materials inventory, dec 31, 2014 9

finished goods inventory, dec 31, 2014 19

accounts payable, dec 31, 2014 28

accounts receivable, jan 1, 2014 57

work in process inventory, dec 31, 2014 7

finished goods inventory jan 1, 2014 43

accounts receivealbe, dec 31, 2014 30

accounts payable jan 1 2014 40

direct matriaals inventory jan 1, 2014 39

for year 2014

plan utilities $6

indirect manufacturing labor 25

depreciation - plant and equipment 8

revenues 354

misc manufact overhead 17

marketing distributin and customer service cost 91

direct material purchased 82

direct manufacaturing labor 41

plant supplies used 5

property taxes on plant 3

prepare a schedule of cost of goods manufactured