The Following Information Pertains to Skylark Manufacturing Corporation for the Year

The following information pertains to Skylark Manufacturing Corporation for the year ended December 31, 20--. $\begin{array}{lr}\text { Sales } & \$ 244,500 \\\text { Purchases of materials } & 44,000 \\\text { Indirect lab or } & 8,300 \\\text { Indirect materials } & 3,000 \\\text { Depreciation of factory equipment } & 3,700 \\\text { Depreciation of factory building } & 4,500\\\text { Selling expenses } & 11,000 \\\text { Other factory overhead expenses } & 12,000 \\\text { Direct labor } & 89,000 \\\text { Materials inventory, December 31,20-- } & 9,000 \\\text { Work in process, January 1, 20-- } & 18,000 \\\text { Materials inventory, January 1, 20-- } & 6,000 \\\text { Work in process, December 31, 20-- } & 22,500 \\\text { Finished goods, January 1, 20-- } & 29,000 \\\text { Finished goods, December 31, 20-- } & 22,000\end{array}$ Required:
Complete the statement of cost of goods manufactured.