Simran's Soaps Simran's Soaps makes commercial soaps and cleansers. Their accountant has been able to collect the following information about operations for the month ended January 31, 2019. Beginning raw materials Beginning WIP Depreciation Ending raw materials Ending WIP Factory utilities Indirect materials Factory workers salaries Material purchases Supervisor wages Beginning Finished Goods Ending Finished Goods Sales/Admin expenses Sales $100,000 $65,000 $8,000 $66,000 $47,000 $8,500 $61,000 $49,000 $182,000 $15,000 $128,000 $92,000 $195,000 $680,000 Prepare a cost of Goods Manufactured schedule for January