Sheffeld Company has accumulated the following budget data for the year 2022 . 1. Sales: 31,240 units, unit selling price $89. 2. Cost of one unit of finished goods: direct materials 1 pound at $6 per pound, direct labor 3 hours at $12 per hour, and manufacturing overhead $8 per direct labor hour: 3. Inventories (raw materials only): beginning. 10,130 pounds: ending. 15.270 pounds. 4. Selling and administrative expenses: $170,000; interest expense: $30,000. 5. Income taxes: 20% of income before income taxes. (a) Prepare a schedule showing the computation of cost of goods sold for 2022. Prepare a schedule showing the computation of cost of goods sold for 2022