South State Company used $71,000 of direct materials and incurred $37,000 of direct labor costs during 2009. Indirect labor amounted to $2,700 while indirect materials used totaled $1,600. Other operating costs pertaining to the factory included utilities of $3,100; maintenance of $4,500; supplies of $1,800; depreciation expense of $7,900; and property taxes of $2,600. There was no beginning or ending finished goods inventory, but work in process inventory began they ear with a $5,500 balance and ended the year with a $7,500 balance.
Required: Prepare a schedule of cost of goods manufactured for South State Company for the year ended December 31.
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