Sweet Acacia Company has accumulated the following budget data for the year 2022: 1. Sales: 29,700 units; unit selling price $76 2. Cost of one unit of finished goods: direct materials, 2kg at $5 per kilogram; direct labour, 3 hours at $11 per hour; and manufacturing overhead, \$6 per direct labour hour 3. Inventories (raw materials only): beginning, 10,400 kg; ending, 15,600 kg 4. Raw materials cost: $5 per kilogram 5. Selling and administrative expenses: $194,000 6. Income taxes: 30% of income before income taxes (a) Prepare a schedule showing the calculation of the cost of goods sold for 2022