The following data from the just completed year are taken from the accounting records of Mason Company:
|Direct labor cost||$||86,000|
|Raw material purchases||$||136,000|
|Manufacturing overhead applied to work in process||$||202,000|
|Actual manufacturing overhead costs||$||226,000|
|Work in process||$||6,000||$||20,100|
Prepare a schedule of cost of goods manufactured. Assume all raw materials used in production were direct materials.