Blossom Corporation has the following cost records for the year ended December $31,2022$:

Indirect factory labour

$$5,060$

Direct materials used

$252,100$

Work in process $(1/1/2022)$

$31,900$

Work in process $(12/31/2022)$

$27,300$

Finished goods $(1/1/2022)$

$35,800$

Finished goods $(12/31/2022)$

$28,700$

Factory utilities

$40,500$

Depreciation, factory equipment

$34,800$

Direct labour

$302,100$

Indirect materials

$22,600$

Factory manager's salary

$63,300$

Selling and administrative expenses

$341,700$

Net sales

$1,236,000$

Factory machinery rent

$42,700$

$($a$)$

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