Custom Hot Rods, Inc. provided you their January 2023 account balances listed below: Account Balances Finished Goods Inventory, January 31 $41,365 Factory Supervisory Salaries 16,355 Income Tax Expense 6,440 Raw Materials Inventory, January 1 11,475 Work In Process Inventory, January 31 18,405 Sales Salaries Expense 24,224 Factory Depreciation Expense 6,600 Finished Goods Inventory, January 1 5,615 Raw Materials Purchases 203,250 Work In Process Inventory, January 1 1,680 Factory Utilities Expense 6,763 Direct Labor 134,915 Raw Materials Inventory, January 31 22,510 Sales Returns and Allowances 28,850 Indirect Labor 38,940 Instructions Using a proper heading and format, prepare a Schedule of Cost of Goods Manufactured for Custom Hot Rods, Inc. for the month ended January 31, 2023