Selected account balances for the year ended December 31 are provided below for Superior Company $104,000 B, 200 39, 700 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 60,000 121,500 77,900 7,300 47,000 112,000 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 $40, 800 ? 47,000 End of the Year $13,000 31,400 92,000 The total manufacturing costs for the year were $698,000, and the cost of goods sold totalled $663,000. Required: 1.a. Prepare a schedule of cost of goods manufactured