The following selected items appeared in the adjusted trial balance columns of the worksheet for Blue Company on December 31, 2019.

		Debit			Credit
Finished Goods Inventory	$	60,000		$	62,000
Work in Process Inventory		85,000			90,000
Raw Materials Inventory		45,000			50,000
Materials Purchases		800,000
Purchases Returns and Allowances					8,000
Freight In (on Materials Purchases)		30,000

Prepare the section of the statement of cost of goods manufactured relating to the cost of raw materials used.

BLUE COMPANY
Partial Statement of Cost of Goods Manufactured
Year ended December 31, 2019
Raw materials
Delivered cost of purchases	$0
Net purchases		0
Total materials available		$0
Raw materials used		$0