From the account balances listed below, prepare a schedule of cost of goods manufactured for Ivanhoe Manufacturing Company for the month ended December 31,2022 . (Assume all raw materials used were direct materials.) Sales Returns and Allowances 5,400 Indirect Labor 22,680 IVANHOE MANUFACTURING COMPANY Cost of Goods Manufactured Schedule IVANHOE MANUFACTURING COMPANY Cost of Goods Manufactured Schedule Work in process inventory, December 31 Cost of goods manufactured Factory depreciation expense Direct materials used Indirect labor Factory utilities expense Work in process inventory, December 1 Raw materials purchases Raw materials inventory, December 1 Factory supervisory salaries Raw materials inventory, December 31