A C$2250$ Corp, has submitted the llems below concerning last year's operations.

$\backslash$table$[[$AC$2250$ Corp. has submitted the ltems below concerning last year's operations.,,,$],[$Administrative salaries,,,$],[$Advertising expense,,,$$2250\mathrm{.}30],[$Depreciation $-$ factory building,,,$3630],[$Depreciation $-$ factory equipment,,,$81\mathrm{.}24],[$Depreciation $-$ office equipment,,,$$243],[$Direct labour cost,,,$$19\mathrm{.}850],[$Raw materials inventory, beginning,,,$$2\mathrm{.}350],[$Raw materials inventory, ending,,,$$2\mathrm{.}475],[$Finished goods inventory, beginning,,,$$6,580],[$Finished goods inventory, ending,,,$$6,235],[$General liability insurance expense,,,$$3804],[$Indirect labour cost,,,$$8\mathrm{.}750],[$Insurance on factory,,,$$2\mathrm{.}400],[$Purchases of raw materials,,,$$16,200],[$Repairs and maintenance of factory,,,$587\%],[$Sales salaries,,,$$2\mathrm{.}2001],[$Taxes on factory,,,$8750],[$Travel and entertainment expense,,,$$13201],[$Work$-$in$-$process inventory, beginning,,,S$4,358\%],[$Work$-$in$-$process inventory, ending,,,$]]$

Required:

a$.)$ Prepare a schedule of cost of goods manufactured in good form for the year.

b$.)$ Determine the cost of goods sold for the year.