Parks Company reported the following data for the month of July: Information: Sales revenue $200,000 Direct labour costs 25,000 Manufacturing overhead applied 50,000 Underapplied overhead 2,000 Selling expenses Administrative expenses 21,000 52,000 Raw materials purchased 35,000 Inventories: Raw materials Work in process Finished goods July 1 $21,000 $2,000 $35,000 July 31 $22,000 $8.000 $30,000 Required: Prepare a schedule of cost of goods manufactured, in good form, for the month ended July 31, 2021.