Ferrell,Inc

Ferrell,Inc.used $213,000 of direct materials and incurred $111,000 of direct labor costs during the year.Indirect labor amounted to $8,100,while indirect materials used totaled $4,800.Other operating costs pertaining to the factory included utilities of $9,300; maintenance of $13,500; repairs of $5,400; depreciation of $23,700; and property taxes of $7,800.There was no beginning or ending finished goods inventory.The Work-in-Process Inventory account reflected a balance of $16,500 at the beginning of the period and $22,500 at the end of the period.
Required: Prepare a schedule of cost of goods manufactured for Ferrell,Inc.using the format below.
Cost of Goods Manufactured
$$\begin{array} { | l | l | l | l | } \hline \text { Beginning Work-in-Process Inventory } & \quad\quad&\quad\quad & \quad\quad\\\hline \text { Direct Materials Used } & & & \\\hline \text { Direct Labor } & & & \\\hline \text { Manufacturing Overhead: } & & & \\\hline \text { Indirect Labor Used } & & & \\\hline \text { Indirect Materials } & & & \\\hline \text { Utilities } & & & \\\hline \text { Maintenance } & & & \\\hline \text { Repairs } & & & \\\hline \text { Depreciation } & & & \\\hline \text { Property Taxes } & & & \\\hline \text { Total Manufacturing Overhead } & & & \\\hline \begin{array} { l } \text { Total Manufacturing Costs Incurred } \\\text { during the Year }\end{array} & & & \\\hline \begin{array} { l } \text { Total Manufacturing Costs to Account } \\\text {for}\\\hline\text { Ending Work-in-Process Inventory }\end{array} & & & \\\hline \text { Cost of Goods Manufactured } & & & \\\hline\end{array}$$