Keisha Tombert, the bookkeeper for Skysong Consulting, a political consulting firm, has recently completed a managerial accounting course at her local college. One of the topics covered in the course was the cost of goods manufactured schedule. Keisha wondered if such a schedule could be prepared for her firm. She realized that, as a service-oriented company, it would have no work in process inventory to consider. Listed here are the costs her firm incurred for the month ended August 31, 2022. Supplies used on consulting contracts $1,870 Supplies used in the administrative offices 1,710 Depreciation on equipment used for contract work 1,060 Depreciation on administrative office equipment 1,180 Salaries of professionals working on contracts 17,750 Salaries of administrative office personnel 8,710 Janitorial services for professional offices 730 Janitorial services for administrative offices 570 Insurance on contract operations 980 Insurance on administrative operations 1,060 Utilities for contract operations 1,630 Utilities for administrative offices 1,550