$($i$)$

Sales

Raw materials inventory, beginning

Work in process inventory, beginning

Finished goods inventory, beginning

Raw materials purchases

Direct labor

Indirect labor

Repairs$-$Factory equipment

Rent cost of factory building

Selling expenses

General and administrative expenses

Raw materials inventory, ending

Work in process inventory, ending

Finished goods inventory, ending

$$900,000$

$40,000$

$52,000$

$68,000$

$184,000$

$221,000$

$33,000$

$26,000$

$52,000$

$83,000$

$133,000$

$48,000$

$62,000$

$82,000$

Prepare its schedule of cost of goods manufactured for the year ended December $31.$

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of $5$