Yam What I Yam incurred the following costs in manufacturing its signature Yam Juice.

Materials used in product

$ 125,000

Advertising expense

$45,000

Depreciation on factory

60,000

Property taxes on factory

19,000

Property taxes on retail store

7,500

Delivery costs

21,000

Labour costs of factory workers

110,000

Sales commissions

35,000

Lubricant for factory equipment

23,000

Salaries paid to sales clerks

50,000

Work in process inventory was $27,000 at the beginning of the period and $15,500 at the end of the period. Finished goods inventory was $65,000 at the beginning of the period and $50,600 at the end of the period.

Prepare cost of goods manufactured schedule.