Logan Products,a Small Manufacturer,has Submitted the Items Below Concerning Last

Logan Products,a small manufacturer,has submitted the items below concerning last year's operations.The president's secretary,trying to be helpful,has alphabetized the list.
$\begin{array}{|l|r|}\hline \text { Administrative salaries } & \$ 2,400 \\\hline \text { Advertising expense } & \$ 1,200 \\\hline \text { Depreciation - factory building } & \$ 800 \\\hline \text { Depreciation - factory equipment } & \$ 1,600 \\\hline \text { Depreciation - office equipment } & \$ 180 \\\hline \text { Direct labour cost } & \$ 21,900 \\\hline \text { Raw materials inventory, beginning } & \$ 2,100 \\\hline \text { Raw materials inventory, ending } & \$ 3,200 \\\hline \text { Finished goods inventory, beginning } & \$ 46,980 \\\hline \text { Finished goods inventory, ending } & \$ 44,410 \\\hline \text { General liability insurance expense } & \$ 240 \\\hline \text { Indirect labour cost } & \$ 11,800 \\\hline \text { Insurance on factory } & \$ 1,400 \\\hline \text { Purchases on raw materials } & \$ 14,600 \\\hline \text { Repairs and maintenance of factory } & \$ 900 \\\hline \text { Sales salaries } & \$ 2,000 \\\hline \text { Taxes on factory } & \$ 400 \\\hline \text { Travel and entertainment expense } & \$ 1,410 \\\hline \text { Work-in-process inventory, beginning } & \$ 1,670 \\\hline \text { Work-in-process inventory, ending } & \$ 1,110\\\hline\end{array}$
Required:
a.)Prepare a schedule of cost of goods manufactured in good form for the year.
b.)Determine the cost of goods sold for the year.