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

Prepare a schedule of cost of goods manufactured for Davis for the month ended January 31,2016.

Beginning Ending 10,800 10,300 21,000 31,500 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 $ 19,000 700 5,000 1,700 750,000 10,000 13,000 18,000 190,000