Use the following information to prepare a cost of goods manufactured schedule for Richardville for the year ended December 31, 2008: Ending raw materials inventory.. ...................$17,000 Insurance, Factory................. Selling Expenses.............. ...... 10,000 .... 35,000 Direct Labor. . . . . . . . . . . . . . . . . . . . ............ .... 30,000 Beginning work-in-process inventory..... 24,000 Depreciation, Administration Building..... 4.000 Depreciation, Factory Building....... 7,200 Beginning raw materials inventory..... 12,000 Property taxes, Factory Building........ 9,000 Raw materials purchased............... 31,000 Indirect labor. ..... 5,000 Property taxes, Administration Building........ 6,000 Ending work-in-process inventory.... 27,000 Utilities used by factory............... ....... 6,800