The Following Information for August, 20X3 Comes from the Jones

The following information for August, 20X3 comes from the Jones Co. books:
The balance in Materials Inventory on 8/1 was $35,000
Purchases of direct materials during August were $60,000
Work in Process on 8/1 was $10,000
Finished Goods had a balance on 8/1 of $15,000
Payroll Payable had a balance on 8/1 of $5,000
August payroll totalling $80,000 was credited to Payroll Payable
2,500 indirect hours were worked during the month
All workers make $6.40/hour
Overhead is allocated at $5.00/direct labour hour
Materials used during the month were $70,000
Cost of goods sold for the month was $105,000
Finished goods at 8/30 was $64,000
Prepare a schedule of cost of goods manufactured and sold.