Sunland Corporation has the following cost records for the year ended december 31, 2022: Indirect factory labour $5150 Direct materials used 254800 Work in process (1/1/2022) 31800 Work in process (12/31/2022) 26900 Finished goods (1/1/2022) 35300 Finished goods (12/31/2022) 28600 Factory utilities 40200 Depreciation, factory equipment 34400 Direct labour 300700 Indirect materials 23000 Factory manager's salary 63200 Selling and administrative expenses 343800 Net sales 1249000 Factory machinery rent 42700

Prepare a cost of goods manufactured schedule for 2022.