Answer:
                   Sunland Company
            Cost of goods manufactured Schedule
                      For the year ended
Work in progress                            15,470
Direct Materials
Raw material                    22,250
Add: Raw material purchased      154,500
Total raw material available for use  176,750
Less: Raw material inventory       32,850
Direct material used                        143,890
Direct labor                               225,290
Manufacturing overhead                     183,120
Total manufacturing costs                             552,300
Total cost of work in progress                          567,770
Less: Work in process inventory                         18,560
Cost of goods manufactured                           549,210
