Answer:
cost of goods manufactured schedule
Raw Materials ($9,180 + $55,020 - $17,480) Â Â Â Â Â $46,720
Direct Labor                                $51,740
Manufacturing overheads :
indirect labor                                $6,510
factory insurance                            $4,700
machinery depreciation                       $4,380
machinery repairs                            $1,990
factory utilities                               $3,740
miscellaneous factory costs                    $1,980
Add Opening Work In Process                 $5,670
Less Closing Work In Process                  ($7,610)
Cost of goods manufactured                 $119,800
Explanation:
Cost of goods manufactured schedule shows a summary of results (cost) obtained  from manufacturing activity during the production period.