PART A. (15 POINTS) Superior Company has the following cost and expense data for the year ending December 31, 2017. Raw materials, 1/1/17 $ 30,000 Insurance, factory 14,000 Raw materials, 12/31/17 20,000 Property taxes, factory building 6.000 Raw materials purchases 205,000 Sales revenue 1,500,000 Indirect materials 15,000 Delivery expenses 100,000 Work in process, 1/1/17 80,000 Sales commissions 150.000 Work in process, 12/31/17 50,000 Indirect labor 90.000 Finished goods, 1/1/17 110,000 Factory machinery rent 40.000 Finished goods, 12/31/17 120,000 Factory utilities 65,000 Direct labor 350,000 Depreciation, factory building 24,000 Factory manager's salary 35,000 Administrative expenses 300,000 Instructions (a) Prepare a cost of goods manufactured schedule for Superior Company for 2017