This problem continues the Draper Consulting, Inc., situation from Problem 15-35 of Chapter 15. Draper is going to manufacture billing software. During its first month of manufacturing, Draper incurred the following manufacturing costs:

Requirement
1. Prepare a schedule of cost of goods manufactured for Draper for the month ended January 31,2014.

Inventories: Ending Beginning $ 10,800 $ 10,300 Materials Work in process Finished goods 21,000 31,500 Other information: $ 10,000 Direct material purchases Plant janitorial scrvices Sales salaries expense Utilitics for plant Rent of plant Customer service hotline expense 19,000 700 13,000 5,000 18,000 1,700 750,000 Delivery expense Sales revenuc Direct labor 190,000