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 $53,760 Factory Supervisory Salaries 15,360 Income Tax Expense 23,040 Raw Materials Inventory, December 1 15,360 Work In Process Inventory, December 31 # 19,200 Sales Salaries Expense 17.920 Factory Depreciation Expense 10,240 Finished Goods Inventory, December 1 44,800 Raw Materials Purchases 134,400 Work In Process Inventory, December 1 32,000 Factory Utilities Expense 7,680 Direct Labor 89,600 Raw Materials Inventory, December 31 24,320 Sales Returns and Allowances 6,400 Indirect Labor 26,880