Opal inc. 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 which are all considered manufacturing overhead included factory utilities of $9,300; factory maintenance of $13,500; factory repairs of $5,400; depreciation on factory equipment of $23,700; and, property taxes on the factory 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 inc.