The following information is available for Cullumber Company at December 31, 2022: 1. Inventory balance Beginning of Year End of Year Finished Goods $17,920 $12,800 Work in Process 7,680 15,360 Raw Materials 13,184 8,320 2. Debit postings to Work in Process Inventory during the year were: Direct materials $115,200 Direct labor 76,800 Manufacturing overhead applied 96,000 3. Sales totaled $396,800 for the year. (a) Prepare a condensed cost of goods manufactured schedule. Work in Process Inventory, December 31 Total Manufacturing Costs Less CULLUMBERCOMPANY Cost of Goods Manufactured Schedule December 31, 2022 : Work in Process Inventory, December 31 Cost of Goods Manufactured $ $ $