From the account balances listed below, prepare a schedule of cost of goods manufactured for Sunland Manufacturing Company for the month ended December 31, 2022. (Assume all raw materials used were direct materials.) Account Balances Finished Goods Inventory, December 31 $39,480 11,280 Factory Supervisory Salaries Income Tax Expense 16,920 Raw Materials Inventory, December 1 11,280 14,100 Work In Process Inventory, December 31 Sales Salaries Expense 13,160 7,520 Factory Depreciation Expense Finished Goods Inventory, December 1 32,900 Raw Materials Purchases 98,700 23,500 Work In Process Inventory, December 1 Factory Utilities Expense 5,640 Direct Labor 65,800 17,860 Raw Materials Inventory, December 31 Sales Returns and Allowances 4,700 Indirect Labor 19,740