Coronado Company has accumulated the following budget data for the year 2022: Sales: 27,200 units; unit selling price $79 Cost of one unit of finished goods: direct materials, 2 kg at $5 per kilogram; direct labour, 3 hours at $12 per hour; and manufacturing overhead, $6 per direct labour hour Inventories (raw materials only): beginning, 11,000 kg; ending, 14,300 kg Raw materials cost: $5 per kilogram Selling and administrative expenses: $193,000 Income taxes: 30% of income before income taxes

(a) Prepare a schedule showing the calculation of the cost of goods sold for 2022.