elected account balances for the year ended December 31 are provided below for Superior Company Selling and administrative salaries Insurance, factory Utilities, factory Purchases of raw materials Indirect labour Direct labour Advertising expense Cleaning supplies, factory Sales commissions Rent, factory building Maintenance, factory $105,000 6,200 45,500 ? 62,000 95,900 77,200 7,400 50,500 116,000 30,000 Inventory balances at the beginning and end of the year were as follows: Beginning of the Year $50,000 Raw materials Work in process Finished goods End of the Year $11,500 32,100 86,000 46,000 The total manufacturing costs for the year were $703,000, and the cost of goods sold totalled $664,000. Required: 1.a. Prepare a schedule of cost of goods manufactured. The total manufacturing costs for the year were $703,000, and the cost of goods sold totalled $664,000. Required: 1.a. Prepare a schedule of cost of goods manufactured. SUPERIOR COMPANY Schedule of Cost of Goods Manufactured For the Year Ended December 31 Direct materials: Raw materials available for use 0 Raw materials used in production $ 0 Manufacturing overhead Total overhead costs Total manufacturing costs 0 0 Total work in process inventory 0 Cost of goods manufactured 0