The following quarterly cost data have been accumulated for Oakeson Mfg. Inc:

Raw materials—beginning inventory (Jan. 1, 2011) . . . . . . . . . 90 units @ $7.00

Purchases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75 units @ $8.00

120 units @ $8.50

Transferred 195 units of raw materials to work in process:

Work in process—beginning inventory (Jan. 1, 2011) . . . . . . . . . 53 units @ $14.00

Direct labor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $3,100

Manufacturing overhead . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2,950

Work in process—ending inventory (Mar. 31, 2011) . . . . . . . . . . 47 units @ $14.25

Prepare a cost of goods manufactured schedule for Oakeson Mfg. Inc. for the quarter ended March 31, 2011. Assume the use of FIFO for raw materials inventory.