23. Opal Inc. used $213,000 of direct materials and incurred $111,000 of direct labor costs during 2015. Indirect labor amounted to $8,100 while indirect materials used totaled $4,800. Other operating costs pertaining to the factory which are all considered manufacturing overhead included factory utilitles of t of $23 700: and. $13, ce of perty taxes on the factory of $7,800. There was no beginning or ending finished goods inventory. The Work-in-Process Inventory account reflected a balance of $16,500 at the beginning of the period and $22,500 at the end f the period. Required: Prepare a schedule of cost of goods manufactured for Opal Inc. (23 points)