Prepare the 2009 manufacturing statement for Biron Company using the following information.
Direct materials . . . . . . . . . . . . . . . . . . . $381,000
Direct labor . . . . . . . . . . . . . . . . . . . . . . . 126,300
Factory overhead costs . . . . . . . . . . . . . . 48,000
Goods in process, Dec. 31, 2008 . . . . . . . 315,200
Goods in process, Dec. 31, 2009 . . . . . . . 285,500