Denny Corporation

Denny Corporation, a manufacturing company, produces a single product. The following information has been 
taken from the company’s production, sales, and cost records for the year just completed: 

Production in units 51,000 
Direct labor $120,325 
Raw materials purchased $325,019 
Manufacturing overhead $250,265 
Selling and administrative expenses $422,100 Raw Materials, Beginning $62,900
Raw Materials, Ending $45,345
Work in Process, Beginning $52,984 
Work in Process, Ending $58,777 

Prepare the cost of goods manufactured statement. Provide your answers in an Excel spreadsheet, clearly 
organized.