From the account balances listed below, prepare a schedule of cost of goods manufactured for Sampson Manufacturing Company for the month ended December 31, 2016. Account Balances Finished Goods Inventory, December 31 $42, 000 Factory Supervisory Salaries 12, 000 Income Tax Expense 18, 000 Raw Materials Inventory, December 1 12, 000 Work In Process Inventory, December 31 15, 000 Sales Salaries Expense 14, 000 Factory Depreciation Expense 8, 000 Finished Goods Inventory, December 1 35, 000 Raw Materials Purchases 105, 000 Work In Process Inventory, December 1 25, 000 Factory Utilities Expense 6, 000 Direct Labor 70, 000 Raw Materials Inventory, December 31 19, 000 Sales Returns and Allowances 5, 000 Indirect Labor 21, 000