Sandhill Corporation has the following cost records for the year ended December 31,2022 Cost of Goods Manufactured Month Ended December 31,2022 Workin Process, January 1 Direct Materials Used \begin{tabular}{l|l|c|c|} \hline Direct Labour & v & $52700 \\ \hline Manufacturing Overhead & v & 501200 \\ \hline \end{tabular} Factory Manager's Salary Factory Machinery Rent 42100 Factory Utilities Total Manufacturing Overhead Total Manufacturing Cost Total Cost of Work in Process: Less v: Work in Process, December 31 Sost of Goods Manufactured Income Statement Net Sales Cost of Goods Sold Finished Goods Inventory, January 1 Cost of Goods Manufactured Cost of Goods Available for Sale Less v: Finished Goods Irventory. December 31 Cost of Goods Sold Gross Profit Selling and Adininistrative Experses Gross Profit Selling and Administrative Expenses Net Income / (Loss) Question Part Score