Tucker Company, a Manufacturing Firm, Has Supplied the Following Information

Tucker Company, a manufacturing firm, has supplied the following information from its accounting records for the month of April.
$\begin{array}{lr}\text { Direct labor cost } & \$ 12,000 \\\text { Purchases of raw materials } & 17,000 \\\text { Factory insurance } & 4,000 \\\text { Research and development } & 7,500 \\\text { Factory property taxes } & 3,000 \\\text { Sales commissions paid } & 4,500 \\\text { Work in process, April 1 } & 2,000 \\\text { Work in process, April 30 } & 2,800 \\\text { Materials inventory, April 1 } & 1,475 \\\text { Materials inventory, April 30 } & 1,200 \\\text { Finished goods inventory, April 1 } & 2,250 \\\text { Finished goods inventory, April 30 } & 750\end{array}$ Required: Prepare a Statement of Cost of Goods Manufactured