Use the information below for the year ended December 31, 2014, to prepare the statement of cost of goods manufactured.

Inventories	Beginning	Ending
Materials inventory	$32,600	$ 32,500
Work in process inventory	41,200	41,800
Direct materials purchased		168,000
Total direct labor costs		245,200
Total indirect labor costs		52,100
Utilities		27,300
Depreciation		35,000
Small tools		2,500
Factory insurance		1,600
Factory supervision		45,200
Miscellaneous overhead costs		7,200