From the account balances listed below, prepare = schedule of cost of goods manufactured for Sandhill Manufacturing Company for the month ended December 31, 2022. (Assume all raw materials used were direct materials.) Account Balances Finished Goods Inventory, December 31 $41,160 Factory Supervisory Salaries 11760 Income Tax Expanse 17 640 Raw Materials Inventory, December 1 11.760 Work In Process Inventory, December 31 12 700 Sales Salaries Expense 13720 Factory Depreciation Expense 7.840 Finished Goods Inventory, December 1 34,200 Raw Materials Purchases 102.906 WorldIn Process Inventory December 1 24 506 Factory Utilities Expanse Direct Labor Raw Materials Inventory, December 31 19 620 Sales Returns ans Allawranges Inginact Labor 20 580