Prepare a schedule of cost of goods manufactured for Forever Manufacturing, for the year ended December 31, 2009.

Finished goods inventory, December 31, 2009 $2000
Work in process inventory, December 31, 2009 $1,750
Raw materials inventory, December 31, 2009 $7,750
R&D for graphics designs $3,700
Sales commissions $4,000
Utilities for plant $2,000
Plant janatorial services $750
Direct Labor $20,000
Direct material purchases $32,000
Rent on plant $11,000
Finished goods inventory, December 31, 2008 $0
Depreciation expense on delivery truck $2,500
Depreciation expense on plant equipment $3,500
Work in process inventory, December 31, 2008 $0
Sales revenue $126, 450
Customer warranty refunds $1,500
Raw materials inventory, December 31, 2008