Using the data in E prepare a statement of cost of goods manufactured for the month ended January 31, 2016, assuming that no further work was done in Immersion during January.

In E, Alpine Adhesives Inc. has two production departments. The nature of the process is such that no units remain in process in Finishing at the end of the period. At the beginning of the period, 15,000 units with a cost of $25,000 were transferred from Immersion to Finishing. Finishing incurred costs of $6,000 for materials, $9,000 for labor, and $12,000 for factory overhead, and finished 15,000 units during the month.