From the account balances listed below, prepare a schedule of cost of goods manufactured for Pharoah Manufacturing Company for the month ended December 31, 2022. (Assume all raw materials used were direct materials.) Account Balances Finished Goods Inventory, December 31 $37,800 Factory Supervisory Salaries 10,800 Income Tax Expense 16,200 Raw Materials Inventory, December 1 10,800 Work In Process Inventory, December 31 13,500 Sales Salaries Expense 12,600 Factory Depreciation Expense 7,200 Finished Goods Inventory, December 1 31,500 Raw Materials Purchases 94,500 Work In Process Inventory, December 1 22,500 Factory Utilities Expense 5,400 Direct Labor 63,000 Raw Materials Inventory, December 31 17,100 Sales Returns and Allowances 4,500 Indirect Labor 18,900 PHAROAH MANUFACTURING COMPANY Cost of Goods Manufactured Schedule $