Sales revenue $3,000,000
Direct materials inventory, Jan. 1, 2020 60,000
Direct labor-Wages 1050,000
Depreciation expense-Plant and equipment 240,000
Indirect labor-Wages 15,000
Heat, light, and power-Plant 36,000
Supervisor's salary-Plant 120,000
Finished goods inventory, Jan. 1, 2020 105.000
Work-in-Process inventory, Dec. 31, 2020 75,000
Supplies-Administrative office 18,000
Property taxes-Plant 39,000
Finished goods inventory, Dec. 31, 2020 120,000
Direct materials inventory, Dec. 31,2020 90,000
Sales representatives' salaries 570,000
Work-in-Process inventory, Jan. 1, 2020 105,000
Direct materials purchases 300,000
Supplies-Plant 12,000
Depreciation-Administrative office 90,000

Prepare a statement of cost of goods manufactured