Use the Information Below for the Year Ended December 31,20xx,to

Use the information below for the year ended December 31,20xx,to prepare the statement of cost of goods manufactured.
$\begin{array}{lr}\text { Inventories } & \text { Beginning } & \text { Ending }\\\text { Materials inventory } & \$ 32,300 & \$ 33,900 \\\text { Work in process inventory } & 40,500 & 41,900 \\\text { Direct materials purchased } & & 158,300 \\\text { Total direct labor costs } & & 231,300 \\\text { Total indirect labor costs } & & 45,200 \\\text { Utilities } && 27,100\\\text { Depreciation } & &36,200 \\\text { Small tools } && 3,100 \\\text { Factory insurance } && 1,800 \\\text { Factory supervision } && 39,500 \\\text { Miscellaneous overhead costs } && 6,200\end{array}$