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

Tamarack Company, a manufacturing firm, has supplied the following information from its accounting records for the month of June.
Direct labour cost $12,000
Purchases of raw materials 17,000
Factory insurance 4,000
Research and development 7,500
Factory property taxes 3,000
Sales commissions paid 4,500
Work-in-process, June 1 2,000
Work-in-process, June 30 2,800
Materials inventory, June 1 1,475
Materials Inventory, June 30 1,200
Finished goods inventory, June 1 2,250
Finished goods inventory, June 30 750
Required: Prepare a statement of cost of goods manufactured