From the account balances listed below, prepare a schedule of cost of goods manufactured for Blossom Manufacturing Company for the month ended December 31, 2022. (Assume all raw materials used were direct materials) Account Balances Finished Goods Inventory. December 31 $42,840 Factory Supervisory Salaries 12.240 Income Tax Expense 18.360 Raw Materials Inventory, December 1 12.240 Work In Process Inventory, December 31 15.300 Sales Salaries Expense 14,200 * Factory Depreciation Expense 8.160 Finished Goods Inventory, December 1 35,700 Raw Materials Purchases 107,100 Work In Process Inventory, December 1 25.500 Factory Utilities Expense 6,120 71,400 Direct Labor Raw Materials Inventory, December 31 19.380 Sales Returns and Allowances 5.100