QUESTION 3 (16 marks) The following is the account balances of Eileen Manufacturing Company for the month ended December 31, 2021. Account Balances Finished Goods Inventory, December 31... $42,000 Factory Supervisory Salaries.......... 14,000 Income Tax Expense........ 18,000 Raw Materials Inventory, December 1.. 13,000 Work In Process Inventory, December 31. 13,000 Sales Salaries Expense... 14,000 6,000 Factory Depreciation Expense..... Finished Goods Inventory, December 1... 35,000 Raw Materials Purchases.... 97,000 25,000 Work In Process Inventory, December 1............ Factory Utilities Expense... 8,000 Direct Labor........ 75,000 Raw Materials Inventory, December 31.. ......... 18,000 Sales Returns and Allowances... 5,000 Indirect Labor...... 22,000 Required: Prepare a schedule of cost of goods manufactured for Eileen Manufacturing Company for the month ended December 31, 2021. --END OF TEST