From the account balances listed below, prepare a schedule of cost of goods manufactured for Cullumber Manufacturing Company for the month ended December 31, 2022. (Assume all raw materials used were direct materials.) Account Balances Finished Goods Inventory, December 31 $35,280 Factory Supervisory Salaries 10,080 Income Tax Expense 15,120 Raw Materials Inventory, December 1 10,080 Work In Process Inventory, December 31 12,600 Sales Salaries Expense 11,760 Factory Depreciation Expense 6,720 Finished Goods Inventory, December 1 29,400 Raw Materials Purchases 88,200 Work In Process Inventory, December 1 21,000 Factory Utilities Expense 5,040 Direct Labor 58,800 Raw Materials Inventory, December 31 15,960 Sales Returns and Allowances 4,200 Indirect Labor 17,640 SUPPORT CULLUMBERMANUFACTURING COMPANY Cost of Goods Manufactured Schedule