On May 31, 2022, the accounts of Sunland Company show the following.

1.May 1 inventoriesfinished goods $ 14,580, work in process $ 16,980, and raw materials $ 9,440.

2.May 31 inventoriesfinished goods $ 11,020, work in process $ 18,480, and raw materials $ 8,200.

3. Debit postings to work in process were direct materials $ 72,420, direct labor $ 58,000, and manufacturing overhead applied $ 46,400. (Assume that overhead applied was equal to the overhead incurred.)

4. Sales revenue totaled $ 249,400.

Prepare a condensed cost of goods manufactured schedule for May 2022.