Arturo Manufacturing Company Provided the Following Information for the Year

Arturo Manufacturing Company provided the following information for the year 2012:
$$\begin{array} { l r } \text { Beginning balance-work in process inventory } & \$ 12,000 \\\text { Ending balance-work in process inventory } & \$ 28,000 \\\text { Beginning balance-direct materials inventory } & \$ 42,000 \\\text { Ending balance-direct materials inventory } & \$ 30,000 \\\text { Purchases-direct materials } & \$ 180,000 \\\text { Direct labor } & \$ 235,000 \\\text { Indirect materials } & \$ 23,500 \\\text { Indirect labor } & \$ 9,500 \\\text { Depreciation on factory plant \& equipment } & \$ 12,000 \\\text { Plant utilities \& insurance } & \$ 135,000\end{array}$$
-Please prepare a statement of the cost of goods manufactured using the following format:
$$\begin{array} { | l | l | l | l | } \hline \text { COST OF GOODS MFGD } &\quad\quad\quad &\quad\quad\quad &\quad\quad\quad \\\hline \text { Beginning work in process } & & & \\ \hline \text { Direct materials used: } & & & \\\hline \text { Beginning direct materials inventory } & & & \\\hline \text { Purchases direct materials } & & & \\\hline \text { Available for use } & & & \\\hline \text { Ending direct materials inventory } & & & \\\hline \text { Direct materials used } & & & \\\hline \text { Direct labor } & & & \\\hline \text { Manufacturing overhead: } & & & \\\hline \text { Indirect materials } & & & \\\hline \text { Indirect labor } & & & \\\hline \text { Depreciation - plant \& equip. } & & & \\\hline \text { Plant utilities \& insurance } & & & \\\hline \text { Total manufacturing overhead } & & & \\\hline \text { Total mfg costs incurred } & & & \\\hline \text { Total mfg costs to account for } & & & \\\hline \text { Ending work in process } & & & \\\hline \text { Cost of goods manufactured } & & & \\\hline\end{array}$$