Parks Company reported the following data for the month of July: Information: Sales revenue $250,000 Direct labour costs 15,000 Manufacturing overhead applied 50,000 Underapplied overhead 2,000 Selling expenses 28,000 Administrative expenses 52,000 Raw materials purchased 35,000 Inventories: July 1 July 31 Raw materials $25,000 $22,000 Work in process $2,000 $8,000 Finished goods $35,000 $30,000 Required: Prepare a schedule of cost of goods manufactured, in good form, for the month ended July 31, 2021