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Ivanhoe Corporation has the following cost records for the year ended December 31. 2022: Indirect factory Eabour $5.090 Direct materials used 250.300 Work in process (1/1/2022) 31.900 1 Work in process (12/31/2022) 27200 Finished goods (1/1/2022) ' 35.900 Finished goods (12/31/2022) 28.800 Factory utilities 41,500 Depreciation. factory equipment 34300 Direct labour ' 301.600 indirect materials 22.800 Factory manager's salary (63,700 ' Selling and administrative expenses 346.200 Net sales 1,232,000 Factory machinery rent 42,200 (a) Prepare a cost of goods manufactured schedule for 2022. (Please note when entering manufacturing overhead costs, the items may be entered in any order.) IvanhoeCorporation Cost of Goods Manufactured Month Ended Demmber 31, 2022 3