10. Prepare a cost of goods manufactured schedule for Premium Manufacturing Company for 2022. (16 points) Premium Manufacturing Company has the following cost and expense data for the year ended December 31, 2022: Raw materials, January 1 $ 30,000 Insurance - factory building $ 14,000 Raw materials, December 31 20,000 Property taxes-factory bldg. 6,000 Raw materials purchased 205,000 Sales (net) 1,500,000 Indirect materials 15,000 Delivery expenses 100,000 Work in process, January 1 80,000 Sales commissions 150,000 Work in process, December 31 50,000 Indirect Labour 90,000 Finished goods, January 1 110,000 Factory machinery rent 40,000 Finished goods, December 31 120,000 Factory utilities 65,000 Direct labour 350,000 Depreciation-factory building 24,000 Factory manager's salary 35,000 Administrative expenses 300,000