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 $44,520 Factory Supervisory Salaries 12,720 Income Tax Expense 19,080 Raw Materials Inventory, December 1 12,720 Work In Process Inventory, December 31 15,900 Sales Salaries Expense 14,840 Factory Depreciation Expense 8,480 Finished Goods Inventory, December 1 37,100 Raw Materials Purchases 111,300 Work In Process Inventory, December 1 26,500 Factory Utilities Expense 6,360 Direct Labor 74,200 Raw Materials Inventory, December 31 20,140 Sales Returns and Allowances 5,300 Indirect Labor 22,260