Tiessen Limited provided the following information for the year ended December 31: Costs incurred: Marketing expense $ 300,000 Direct labour cost 270,000 Raw material purchases 396,000 Rent, manufacturing building 240,000 Indirect labour 168,900 Sales commissions 105,000 Utilities, manufacturing 27,000 Depreciation, manufacturing equipment 72,000 Supplies, manufacturing 2,100 Depreciation, office equipment 24,000 Repairs, manufacturing equipment 120,000 Beginning of Year End of Year Inventories: Raw materials $ Work in process 24,000 $ 30,000 15,000 60,000 Finished goods 210,000 75,000 Required: 1. Prepare a schedule of cost of goods manufactured.