Superior Company provided the following account balances for the year ended December 31 (all raw materials are used in production as direct materials Selling expenses 219,000 Purchases of raw materials 267,000 Direct labor Administrative expenses 151,000 332,000 Manufacturing overhead applied to work in process Total actual manufacturing overhead costs 353,000 Inventory balances at the beginning and end of the year were as follows: Beginning of Year End of Year 35,000 Raw materials 60,000 24,000 Work in process Finished goods 31,000 The total manufacturing costs for the year were $685,000; the cost of goods available for sale totaled $730,000; the unadjusted cost of goods sold totaled $664,000; and the net operating income was $35,000. The company's overapplied or underapplied overhead is closed entirely to Cost of Goods Sold. (Hint: Prepare the income statement and schedule of cost of goods sold first followed by the schedule of cost of goods manufactured.) Required: a. Prepare a schedule of cost of goods manufactured