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Accounting

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Here is the full manufacturing statement:

Cost of Goods Manufactured StatementBeginning Raw Materials InventoryM 8 080Add: Purchases of Raw MaterialsM 48 730Raw Materials Available for UseM 56 810Less: Ending Raw Materials InventoryM 6 590Direct Materials UsedM 50 220Direct LabourM 37 290Manufacturing Overhead:Direct factory expensesM 1 160Factory powerM 5 320Indirect factory wages and salariesM 18 430Maintenance and storage costsM 2 760Rent and insuranceM 14 550Total Manufacturing OverheadM 42 220Total Manufacturing CostsM 129 730Add: Beginning Work in Progress InventoryM 3 310Less: Ending Work in Progress InventoryM 4 180Cost of Goods ManufacturedM 128 860Cost of Goods Sold StatementBeginning Finished Goods InventoryM 12 400Add: Cost of Goods ManufacturedM 128 860Goods Available for SaleM 141 260Less: Ending Finished Goods InventoryM 10 880Cost of Goods SoldM 130 380\begin{align*} \textbf{Cost of Goods Manufactured Statement} & \\ \text{Beginning Raw Materials Inventory} & \quad \text{M } 8\,080 \\ \text{Add: Purchases of Raw Materials} & \quad \text{M } 48\,730 \\ \text{Raw Materials Available for Use} & \quad \text{M } 56\,810 \\ \text{Less: Ending Raw Materials Inventory} & \quad \text{M } 6\,590 \\ \textbf{Direct Materials Used} & \quad \textbf{M } 50\,220 \\ & \\ \text{Direct Labour} & \quad \text{M } 37\,290 \\ & \\ \textbf{Manufacturing Overhead:} & \\ \text{Direct factory expenses} & \quad \text{M } 1\,160 \\ \text{Factory power} & \quad \text{M } 5\,320 \\ \text{Indirect factory wages and salaries} & \quad \text{M } 18\,430 \\ \text{Maintenance and storage costs} & \quad \text{M } 2\,760 \\ \text{Rent and insurance} & \quad \text{M } 14\,550 \\ \textbf{Total Manufacturing Overhead} & \quad \textbf{M } 42\,220 \\ & \\ \textbf{Total Manufacturing Costs} & \quad \textbf{M } 129\,730 \\ & \\ \text{Add: Beginning Work in Progress Inventory} & \quad \text{M } 3\,310 \\ \text{Less: Ending Work in Progress Inventory} & \quad \text{M } 4\,180 \\ \textbf{Cost of Goods Manufactured} & \quad \boxed{\textbf{M } 128\,860} \\ & \\ \textbf{Cost of Goods Sold Statement} & \\ \text{Beginning Finished Goods Inventory} & \quad \text{M } 12\,400 \\ \text{Add: Cost of Goods Manufactured} & \quad \text{M } 128\,860 \\ \text{Goods Available for Sale} & \quad \text{M } 141\,260 \\ \text{Less: Ending Finished Goods Inventory} & \quad \text{M } 10\,880 \\ \textbf{Cost of Goods Sold} & \quad \boxed{\textbf{M } 130\,380} \end{align*}
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