Sandhill Corporation has the following cost records for the year ended December 31, 2022: Indirect factory labour $5,120 Direct materials used 252,100 Work in process (1/1/2022) 31,300 Work in process (12/31/2022) 27,100 Finished goods (1/1/2022) 35,200 Finished goods (12/31/2022) 29,100 Factory utilities 41,200 Depreciation, factory equipment 35,000 Direct labour 301,800 Indirect materials 23,000 Factory manager's salary 63,300 Selling and administrative expenses 348,000 Net sales 1,237,000 Factory machinery rent 42,800 (a) Prepare a cost of goods manufactured schedule for 2022.