Keisha Tombert, the bookkeeper for Washington 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 below are the costs her firm incurred for the month ended August 31, 2017. Supplies used on consulting contracts $2,060 Supplies used in the administrative offices 2,580 Depreciation on equipment used for contract work 920 Depreciation used on administrative office equipment 1,690 Salaries of professionals working on contracts 16,000 Salaries of administrative office personnel 8,430 Janitorial services for professional offices 800 Janitorial services for administrative offices 530 Insurance on contract operations 840 Insurance on administrative operations 920 Utilities for contract operations 2,450 Utilities for administrative offices 2,090 (a) Prepare a schedule of cost of contract services performed (similar to a cost of goods manufactured schedule) for the month.