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 Factory Supervisory Salaries 11,280 Income Tax Expense 16,920 Raw Materials Inventory, December 1 11,280 Work In Process Inventory, December 31 14,100 Sales Salaries Expense 13,160 Factory Depreciation Expense 7,520 Finished Goods Inventory, December 1 32,900 Raw Materials Purchases 98,700 Work In Process Inventory, December 1 23,500 Factory Utilities Expense 5,640 Direct Labor 65,800 Raw Materials Inventory, December 31 17,860 Sales Returns and Allowances 4,700 Indirect Labor 19,740 Cost of Goods Manufactured Schedule $ $ $ $ 4 $ e Textbook and Media