The account balances are listed below for Eagle Manufacturing Company for the month of March. Finished goods inventory, March 31 $29,000 Direct materials purchases 70,000 Indirect labor 21,000 Direct labor 48,000 Work-in-process inventory, March 31 73,000 Factory supervisory salaries 12,000 Direct materials inventory, March 1 12,000 Factory utilities expense 4,000 Direct materials inventory, March 31 21,000 Work-in-process inventory, March 1 54,000 Factory depreciation expense 5,000 Finished goods inventory, March 1 33,000 Required: Prepare a cost of goods manufactured and sold statement for Eagle Manufacturing Company for the month ended March 31.