The following information is available for Sappy’s Surgical Shears for the fiscal year ending

The following information is available for Sappy’s Surgical Shears for the fiscal year ending December 31, 20XX.

Beginning balance in Finished Goods $ 17,000

Ending balance in Finished Goods 15,200

Beginning balance in Work in Process 2,500

Ending balance in Work in Process 1,836

Selling expenses 123,000

General and administrative expenses 89,000

Direct material cost 54,500

Direct labor cost 66,000

Manufacturing overhead 21,400

Sales 385,000

Prepare a schedule of cost of goods manufactured.