At May $31,2022,$ the accounts of Cullumber Company show the following.

May $1$ inventories$-$finished goods $$16,080,$ work in process $$18,720,$ and raw materials $$10,400.$

May $31$ inventories$-$finished goods $$12,160,$ work in process $$20,400,$ and raw materials $$9,040.$

Debit postings to work in process were direct materials $$79,920,$ direct labor $$64,000,$ and manufacturing overhead applied $$51,200.($Assume that overhead applied was equal to overhead incurred.$)$

Sales revenue totaled $$275,200.$

$($a$)$

Prepare a condensed cost of goods manufactured schedule for May $2022.$

CULLUMBER COMPANY

Cost of Goods Manufactured Schedule