SUNLAND COMPANY Cost of Goods Manufactured Schedule For the Month Ended Marya1, 2022 Work in Process, May 1 Direct Materials Used Direct Labor Manufacturing Overhead Apoplied TotalMarutacturing Costs Total Cost of Work in Procoss Less Workin Process, May 31 Cost of Coods Manufactured s \begin{tabular}{|r|} \hline 5 \\ \hline 58670 \\ \hline \\ 47000 \\ \hline \end{tabular} s 5 At May 31,2022, the accounts of Sunland Company show the following 1. May 1 inventories - finished goods $11,830, work in process $13,790, and raw materials $7,680. 2. Mary 31 inventories - finished goods $8,930, work in process $14,960, and raw materials $6,660. 3. Debit postings to work in process were direct materials $8,670, direct labor $47,000, and manufacturing overhead apolied $37,600. (Assume that overhead applied was equal to overhead incurred.) 4. Sales revenue totaled $202,100