Denny Corporation a manufacturing company produces a single product. The following information has been taken from the companys production sales and cost records for the year just completed: Production in units 51000 Direct labor $120325 Raw materials purchased $325019 Manufacturing overhead $250265 Selling and administrative expenses $422100 Raw Materials Beginning $62900Raw Materials Ending $45345Work in Process Beginning $52984 Work in Process Ending $58777 Prepare the cost of goods manufactured statement. Provide your answers in an Excel spreadsheet clearly organized.