From the account balances listed below, prepare a schedule of cost of goods manufactured for Oriole Manufacturing Company for the month ended December 31, 2022. (Assume all raw materials used were direct materials.) Account Balances Finished Goods Inventory, December 31 $36.960 Factory Supervisory Salaries 10.560 Income Tax Expense 15,840 Raw Materials Inventory, December 1 10.560 Work In Process Inventory, December 31 13,200 Sales Salaries Expense 12,320 Factory Depreciation Expense 7,040 Finished Goods Inventory, December 1 30,800 Raw Materials Purchases 92,400 Work In Process Inventory, December 1 22.000 Factory Utilities Expense 5,280 Direct Labor 61.600 Raw Materials Inventory, December 31 16,720 Sales Returns and Allowances 4,400 Indirect Labor 18,480 ORIOLE MANUFACTURING COMPANY Cost of Goods Manufactured Schedule