Selected account balances for the year ended December 31 are provided below for Superior Company: Selling and administrative salaries Insurance, factory Utilities, factory Purchases of raw materials Indirect labour Direct labour Advertising expense Cleaning supplies, factory Sales commissions Rent, factory building Maintenance, factory $117,000 7,000 47,000 ? 68,000 36,400 68,800 8,600 52,000 120,000 30,000 Inventory balances at the beginning and end of the year were as follows: Raw materials Work in process Finished goods Beginning of the Year $53,200 ? 46,000 End of the Year $12,700 40,500 29,000 The total manufacturing costs for the year were $665,000, and the cost of goods sold totalled $676,000. Required: 1.a. Prepare a schedule of cost of goods manufactured