the month was 3,400 hours at $8.75 per hour, Radio also incurred the following overhead costs: utilities $5,870, supervision $16,600; indirect material, $6,750; depreciation $6,200; insurance $1,830; miscellaneous $1,100

Beginning inventory accounts were as follows:Material Inventory $48,600; Work in Process Inventory $54,250; and Finished Goods Inventory $38,500.Ending inventory accounts were as follows:Material Inventory $50,100; Work In Progress Inventory $48,400; and Finished Goods Inventory $37,450.

From the information given, prepare statement of cost of goods manufactured.