Donna Clark, the bookkeeper for Pharoah, Sheridan, and Steering, 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 $3,300 Supplies used in the administrative offices 2,400 Depreciation on equipment used for contract work Depreciation used on administrative office equipment 950 1,250 Salaries of professionals working on contracts 15,950 Salaries of administrative office personnel 7,850 Janitorial services for professional offices 580 Janitorial services for administrative offices 680 Insurance on contract operations 950 Insurance on administrative operations 960