Dreams Manufacturing Company Provided the Following Information for the Year

Dreams Manufacturing Company provided the following information for the year 2015:
$$\begin{array} { |l | r |} \hline \text { Purchases - Raw Materials } & \$ 270,000 \\\hline \text { Plant Utilities \& Insurance } & 202,500 \\\hline \text { Indirect Materials } & 35,250 \\\hline \text { Indirect Labor } & 14,250 \\\hline \text { Ending Balance - Work-in-Process Inventory } & 42,000 \\\hline \text { Ending Balance - Raw Materials Inventory } & 45,000\\\hline \text { Direct Labor } &352,500 \\\hline \text { Depreciation on Factory Plant \& Equipment } &18,000 \\\hline \text { Beginning Balance - Work-in-Process Inventory } &18,000\\\hline \text { Beginning Balance - Raw Materials Inventory } & 63,000 \\\hline\end{array}$$ Required: Prepare a statement of the cost of goods manufactured using the following format:
$\begin{array}{|l|l|l|l|}\hline \text { COST OF GOODS MFGD } &\quad \quad &\quad \quad & \quad \quad \\\hline \text { Beginning Work-in-Process Inventory } & & & \\\hline \text { Direct Materials Used: } & & & \\\hline \text { Beginning Raw Materials Inventory } & & & \\\hline \text { Purchases of Raw Materials } & & & \\\hline \text { Raw Materials Available for Use } & & & \\\hline \text { Ending Raw Materials Inventory } & & &\\\hline \text { Direct Materials Used } & & & \\\hline \text { Direct Labor } & & & \\\hline \text { Manufacturing Overhead: } & & & \\\hline \text { Indirect Materials } & & &\\\hline \text { Indirect Labor } & & & \\\hline \text { Depreciation-Plant \& Equip. } & & & \\\hline \text { Plant utilities \& Insurance } & & & \\\hline \text { Total Manufacturing Overhead } & & &\\\hline \text { Total Manufacturing Costs Incurred During } & & & \\\text { the Year } & & & \\\hline \text { Total Manufacturing Costs to Account For } & & &\\\hline \text { Ending Work-in-Process Inventory } & & & \\\hline\text { Cost of Goods Manufactured } & & &\\\hline\end{array}$