At May 31, 2017, the accounts of Lopez Company show the following.
1. May 1 inventories-finished goods $ 15,000 , work in process $ 15,400 , and raw materials $ 8,500 .
2. May 31 inventories-finished goods $ 9,900 , work in process $ 16,900 , and raw materials $ 7,800 .
3. Debit postings to work in process were direct materials $ 65,000 , direct labor $ 52,500 , and manufacturing overhead applied $ 40,100.
4. Sales revenue totaled $ 216,400 .
Organize a condensed cost of goods manufactured schedule.