Current Attempt in Progress Sheridan Company has accumulated the following budget data for the year 2022 : 1. Sales: 31,700 units; unit selling price $77 2. Cost of one unit of finished goods: direct materials, 2kg at $5 per kilogram; direct labour, 3 hours at $12 per hour; and manufacturing overhead, $6 per direct labour hour 3. Inventories (raw materials only): beginning, 10,600kg; ending, 16,500kg 4. Raw materials cost: $5 per kilogram 5. Selling and administrative expenses: $184,000 6. Income taxes: 30% of income before income taxes Prepare a schedule showing the calculation of the cost of goods sold for 2022