From the account balances listed below, prepare a schedule of cost of goods manufactured for Cullumber Manufacturing Company for the month ended December 31, 2022. (Assume all raw materials used were direct materials.) Account Balances $44,520 Finished Goods Inventory, December 31 Factory Supervisory Salaries 12,720 Income Tax Expense 19.080 12.720 Raw Materials Inventory, December 1 Work In Process Inventory, December 31 15.900 Sales Salaries Expense 14,840 8,480 Factory Depreciation Expense Finished Goods Inventory, December 1 Raw Materials Purchases 37,100 111,300 Work In Process Inventory, December 1 26,500 Factory Utilities Expense 6,360 Factory Utilities Expense 6,360 Direct Labor 74,200 Raw Materials inventory, December 31 20,140 Sales Returns and Allowances 5,300 Indirect Labor 22.260 CULLUMBER MANUFACTURING COMPANY Costel Goods Manufactured Schedule LI