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 1 14,200

Raw materials inventory February 1 13,500

Finished goods inventory February 28 13,750

Work in process inventory February 28 10,500

Raw materials inventory February 28 18,100

Factory supplies used 12,000

Depreciation of factory equipment 15,000

Depreciation of office building 23,000

Salary of factory manager 46,000

Factory rent 63,000

Factory janitorial cost 8,000

Marketing and promotion costs 14,500

Factory Utilities 24,000

Other materials used 11,250

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

Purchase of raw materials 60,000

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Required:

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