Tucker Company, a manufacturing firm, has supplied the following information from its accounting records for the month of April.

Direct labour cost

$12,000

Purchases of raw materials

17,000

Factory insurance

4,000

Research and development

7,500

Factory property taxes

3,000

Sales commissions paid

4,500

Work in process, April 1

2,000

Work in process, April 30

2,800

Materials inventory, April 1

1,475

Materials Inventory, April 30

1,200

Finished goods inventory, April 1

2,250

Finished goods inventory, April 30

750

Required: a statement of cost of goods manufactured