Carol Garcia, the bookkeeper for Sheridan, Sunland, and Golden, a political consulting firm, has recently completed a managerial accounting course at her local community college. One of the topics covered in the course was the cost of goods manufactured schedule. Suraya wondered if such a schedule could be prepared for her firm. She realized that, as a service-oriented company, it would have no work in process inventory to consider. Listed below are the costs her firm incurred for the month ended August 31, 2022: Supplies used on consulting contracts $3,250 Supplies used in the administrative offices 2,050 Depreciation on equipment used for contract work 1.190 Depreciation used on administrative office equipment 1,200 Salaries of professionals working on contracts 15,800 Salaries of administrative office personnel 7,900 Janitorial services for professional offices 560 Janitorial services for administrative offices 710 Insurance on contract operations 800 Insurance on administrative operations 1,020 Utilities for contract operations 1,960 Utilities for administrative offices 1,440