Daniels Consulting is going to manufacture billing software. During its first month of manufacturing, Daniels incurred the following manufacturing costs:

Prepare a schedule of cost of goods manufactured for Daniels for the month ended January 31, 2018.

Ending Inventories: Raw Materials Work-in-Process Finished Goods Other information: Raw materials purchases Plant janitorial services Sales salaries expense Delivery expense Sales revenue Utilities for plant Rent on plant Customer service hotline costs Direct labor Beginning 10,800 9,600 23,000 29,000 18,000 200 7,000 1,100 1,075,000 11,000 12,000 12,000 200,000