On May 31, 2022, the accounts ofSunlandCompany 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.