Following is a statement of cost of goods manufactured for Pratas Manufacturing, Inc. Because the records that support this statement were destroyed by water damage caused by a collapsed roof, fill in the missingamounts.

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Pratas Manufacturing, Inc. Statement of Cost of Goods Manufactured For Year Ended Decomber 31, 20 Work-in-Process Inventory, January 1, 20- Rasw Materials Raw Materials Inventory January 1.20 Raw Materials Purchases (net) Cost of Raw Materials Available for Use Less Raw Matoials Inventory, December 31, 20 Cost of Raw Materials Used $135,000 $399,500 $253,000 Direct Labor 553.700 Manufacturing Overhead Indirect Labor Supervisory Salaries Heat Light, And Power Depreciation Expense, Factory Buikding Depreciation Expense, Factory Equipment Repairs and Maintenance Factory Supplies Used Factory insuranoe Expired Miscellaneous Factory Costs Total Manufacturing Overhead 112000 45,300 27400 30,700 18.430 11,200 24,800 12,520 414.350 Total Manufacturing Costs Total Cost of Work-in-Process During Period Less Work-in-Process Inventory, December 31, 20- Cost of Goods Manutactured $1,364.050 $1,239,050