At May $31,2027,$ the accounts of Oriole Company show the following.

May $1$ inventories$-$finished goods $$12,700,$ work in process $$15,100,$ and raw materials $$8,600.$

May $31$ inventories$-$finished goods $$9,700,$ work in process $$17,900,$ and raw materials $$7,500.$

Increases to work in process were direct materials $$62,800,$ direct labor $$50,200,$ and manufacturing overhead applied

$$41,900.$

Sales revenue totaled $$216,600.$

$($a$)$

Prepare a condensed cost of goods manufactured schedule for May $2027.$

ORIOLE COMPANY

Cost of Goods Manufactured Schedule