Morrow Corporation incurred the following cost while manufacturing its product:

Factor Supplies used                                         $ 46,000

Labor Costs of assembly-line workers                  $ 220,000

Property Taxes on store                                     $ 15,000

Depreciation on plant                                         $ 120,000

Sales Commissions                                            $   70,000

Salaries paid to sales clerks                                $ 100,000

Material used in product                                     $ 240,000

Advertising expense                                           $ 90,000

Property taxes on plant                                       $ 28,000

Delivery expense                                                $ 42,000

Beginning work in process                                   $ 24,000

Ending Work in Process                                       $ 31,000

Beginning Finished Goods                                   $ 120,000

Ending Finished Goods                                        $ 91,200

Required:

Prepare statement of Cost of Goods Manufactured