The Rebecca Corporation is a manufacturer of machines made to customer specifications. All production costs are accumulated by means of a job order costing system. The following information is available at the beginning of the month of October.

Raw materials inventory, October 1 ……………      $16,200

Work in process, October 1 ……………………               5,100

A review of the job order cost sheets revealed the composition of the work in process inventory on October 1 as follows:

Direct materials (assuming no indirect materials this month) ………..    $1,320

Direct labor (300 hours) ………………………………………………                            3,000

Factory overhead allocated ……………………………………………                            780

                                                                                                                           $5,100

Activity during the month of October was as follows:

Raw materials costing $20,000 were purchased.

Direct labor for job orders totaled 3,300 hours at $10 per hour.

Factory overhead was allocated to production at the rate of $2.60 per direct labor hour.

On October 31, inventories consisted of the following:

Raw materials inventory ……….       $17,000

Work in process:

Direct materials …………………               4,320

Direct labor (500 hours) ………..           5,000

Factory overhead allocated …….        1,300

REQUIRED

Prepare in good form a detailed schedule showing the cost of goods manufactured for the month of October.