Schedule of Cost of Goods Manufactured

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