Opal Company Used $213,000 of Direct Materials and Incurred $111,000

Opal Company used $213,000 of direct materials and incurred $111,000 of direct labor costs during 2015. Indirect labor amounted to $8,100 while indirect materials used totaled $4,800. Other operating costs pertaining to the factory included utilities of $9,300; maintenance of $13,500; repairs of $5,400; depreciation of $23,700; and property taxes of $7,800. There was no beginning or ending finished goods inventory. The Work-in-Process Inventory account reflected a balance of $16,500 at the beginning of the period and $22,500 at the end of the period.
Required: Prepare a schedule of cost of goods manufactured for Opal Company using the format below.
COST OF GOODS MFGD
$$\begin{array} { | l | l | l | l | } \hline \text { Beginning Work-in-Process Inventory } &\quad\quad\quad\quad &\quad\quad\quad\quad &\quad\quad\quad\quad \\\hline \text { Direct Materials Used } & & & \\\hline \text { Direct Labor } & & & \\\hline \text { Manufacturing Overhead: } & & & \\\hline \text { Indirect Labor } & & & \\\hline \text { Indirect Materials } & & & \\\hline \text { Utility Expenses } & & & \\\hline \text { Maintenance } & & & \\\hline \text { Repairs } & & & \\\hline \text { Depreciation } & & & \\\hline \text { Property Taxes } & & & \\\hline \text { Total Manufacturing Overhead } & & & \\\hline \text { Total Manufacturing Costs Incurred during } & & & \\\hline \text { the Year } & & & \\\hline \text { Total Manufacturing Costs to Account For } & & & \\\hline \text { Ending Work-in-Process Inventory } & & & \\\hline \text { Cost of Goods Manufactured } & & & \\\hline\end{array}$$