From the account balances listed below, prepare a schedule of cost of goods manufactured for Sandhill Manufacturing Company for the month ended December 31, 2022. (Assume all raw materials used were direct materials.) Account Balances Finished Goods Inventory, December 31 $50,400 Factory Supervisory Salaries 14,400 Income Tax Expense 21,600 Raw Materials Inventory, December 1 14,400 Work In Process Inventory, December 31 18,000 Sales Salaries Expense 16,800 Factory Depreciation Expense 9,600 Finished Goods Inventory, December 1 42,000 Raw Materials Purchases 126,000 Work In Process Inventory, December 1 30,000 Factory Utilities Expense 7,200 Direct Labor 84,000 Raw Materials Inventory, December 31 22,800 Sales Returns and Allowances 6,000 Indirect Labor 25,200