Account balances for ABC Manufacturing Company's accounting records for the month ending Doc 31, last year, appear below: Factory Supervision Salaries $85,000 Income Tax Expense $40,000 Raw Materials Inventory, Dec 1 $16,500 Work in Process Inventory, Dec 31 $57,000 Sales Salaries Expense $25,000 Factory Depreciation Expense $5,400 Raw Materials Purchases $480,000 Work in Process Inventory, Dec 1 $72,000 Factory Utilities Expense $5,700 Direct Labour $130,000 Raw Materials Inventory, Dec 31 $23,000 Sales Returns and Allowances $270 Indirect Labour $15,700 Instructions Prepare the cost of goods manufactured schedule for the month ending Dec 31, last year