From the account balances listed below, prepare a schedule of cost of goods manufactured for Crane Manufacturing Company for the month ended December 31, 2022. (Assume all raw materials used were direct materials.) Account Balances \begin{tabular}{lr} Finished Goods Inventory, December 31 & $43,680 \\ Factory Supervisory Salaries & 12,480 \\ Income Tax Expense & 18,720 \\ Raw Materials Inventory, December 1 & 12,480 \\ Work In Process Inventory, December 31 & 15,600 \\ Sales Salaries Expense & 14,560 \\ Factory Depreciation Expense & 8,320 \\ Finished Goods Inventory, December 1 & 36,400 \\ Raw Materials Purchases & 109,200 \\ Work In Process Inventory, December 1 & 26,000 \\ Factory Utilities Expense & 6,240 \\ Direct Labor & 72,800 \\ Raw Materials Inventory, December 31 & 19,760 \\ Sales Returns and Allowances & 5,200 \\ Indirect Labor & 21,840 \end{tabular} CRANE MANUFACTURING COMPANY Cost of Goods Manufactured Schedule $ $ $ SUPPORT $ $ T. ^ ^ $ SUPPORT