Superior Company provided the following account balances for the year ended December 31 (all raw materials are used in production as direct materials) $215,000 $265,000 Selling expenses Purchases of raw materials Direct labor Administrative expenses Manufacturing overhead applied to work in process Total actual manufacturing overhead costs $160,000 $331,000 $352,000 Inventory balances at the beginning and end of the year were as follows Beginning of Year End of Year Raw materials Work in process Finished goods $ 55,000 32,000 ? 29,000 32,000 The total manufacturing costs for the yearwre $675,000; the cost of goods available for sale totaled $725,000; the unadjusted cost of goods sold totaled $662,000; and the net operating income was $30,000 The company's overapplied or underapplied overhead is closed entirely to Cost of Goods Sold Required a. Prepare a schedule of cost of goods manufactured