Western Plastics Inc., a manufacturing firm, has supplied the following information from its accounting records for the month of February 2022:

Finished goods inventory February 1$12,250

Work in process inventory February 114,200

Raw materials inventory February 113,500

Finished goods inventory February 2813,750

Work in process inventory February 2810,500

Raw materials inventory February 2818,100

Factory supplies used12,000

Depreciation of factory equipment15,000

Depreciation of office building23,000

Salary of factory manager46,000

Factory rent63,000

Factory janitorial cost8,000

Marketing and promotion costs14,500

Factory Utilities24,000

Other materials used11,250

Direct labor cost (5,000 hours used)32,000

Purchase of raw materials60,000

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Required:

Prepare a Statement of Cost of Goods Manufactured in a proper format.