The following data from the just$-$completed year are taken from the accounting records of Eccles Company: Sales Direct labour cost Raw material purchases Selling expenses Administrative expenses Manufacturing overhead applied to work in process Actual manufacturing overhead costs $$685,00096,000138,000106,00049,000216,000232,000$ Beginning of Inventory Year End of Year Raw materials $$8,600$ $$10,600$ Work in process $5,60020,600$ Finished goods $70,60025,600$ Required: Prepare a schedule of cost of goods manufactured. Assume all raw materials used in production were direct materials ECCLES COMPANY Direct materials: Raw matedule of Cost of Goods Manufactured