Given the following selected account balances of Randa Company, prepare its manufacturing statement in proper form for the year ended on December 31, 2005. Include a listing of the individual overhead account balances in this statement.

Sales.. . $1,252,000
Raw materials inventory, Dec. 31, 2004.. . 39,000
Goods in process inventory, Dec. 31, 2004.. . 55,900
Finished goods inventory, Dec. 31, 2004.. . 64,750
Raw materials purchases.. . 177,600
Direct labor.. . 227,000
Factory computer supplies used.. . 19,840
Indirect labor.. . 49,000
Repairs—Factory equipment.. . 7,250
Rent cost of factory building.. . 59,000
Advertising expenses.. . 96,000
General and administrative expenses.. . 131,300
Raw materials inventory, Dec. 31, 2005.. . 44,700
Goods in process inventory, Dec. 31, 2005.. . 43,500
Finished goods inventory, Dec. 31, 2005.. . 69,300