The company reported the following information for the year:
Ending work-in-process inventory . . . . . . . . . . . . . . . . . . . . . . . . . . . . $100,000
Depreciation on factory building . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32,000
Salespersons’ salaries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27,000
Beginning raw materials inventory . . . . . . . . . . . . . . . . . . . . . . . . . . . 40,000
Direct labor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 198,000
Factory supervisor’s salary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56,000
Depreciation on company headquarters building . . . . . . . . . . . . . . . . 21,000
Beginning work-in-process inventory . . . . . . . . . . . . . . . . . . . . . . . . . 76,000
Ending raw materials inventory . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34,000
Indirect labor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36,000
Advertising costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50,000
Purchases of raw materials . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 230,000
Prepare a schedule of cost of goods manufactured for the year.