Cullumber inc, produces fire trucks. The company uses a normal job-order costing system to calculate its cost of goods manufactured. The company's policy is to price its job at cost plus 30% markup. On January 1,2022 , there was only one job in process, with the following costs: The following balances were taken from the company's general ledger as at January 1.2022: During the year 2022, the following events occurred: Direct materials were purchased on account for $375,000 Two more jobs were started: Job 300 and Job 400 . Direct materials and direct labour costs incurred by each job in process during the year 2022 were as follows: Prepare a schedule of cost of goods sold, identifying both normal and adjusted cost of goods sold, for the year ended December 31,2022 During the year 2022, the following events occurred: Direct materials were purchased on account for $375,000 Two more jobs were started: Job 300 and Job 400 . Direct materials and direct labour costs incurred by each job in process during the year 2022 were as follows: The company incurred the following actual factory overhead during the year: Jobs 200 and 300 were completed. Jobs 100 and 200 were sold