Superior Company provided the following data for the year ended December 31 (all raw materials are used in production as direct materials): Inventory balances at the beginning and end of the year were as follows: The total manufacturing costs for the year were $675, 000: the cost of goods available for sale totaled $740, 000: the unadjusted cost of goods sold totaled $668, 000: and the net operating income was $36, 000. The company's underapplied or overapplied overhead is closed to Cost of Goods Sold. Prepare schedules of cost of goods manufactured and cost of goods sold and an income statement