From the account balances listed below, prepare a schedule of cost of goods manufactured for Sampson Manufacturing Company for the month ended December 31, 2020. Account Balances Finished Goods Inventory, December 31 $42.000 Factory Supervisory Salaries 12,000 Income Tax Expense 18000 Raw Materials Inventory December 1 12.000 Work In Process Inventory, December 31 15,000 Sales Salaries Expense 14,000 Factory Depreciation Expense 8,000 Finished Goods Inventory. December 1 35,000 Raw Materials Purchases 105,000 Work in Process Inventory December 1 25.000 Factory Utilities Expense 6.000 Direct Labor 70.000 Raw Materials Inventory December 31 19.000 Sales Returns and Allowances 5.000 Indirect Labor 21 000