The following information was provided by A-Top Limited on 31 December 2022. Raw materials Inventory 1 January 2022 Inventory on 31 December 2022 Purchases Factory wages Direct Indirect $ 22,350 22,950 271,800 249,150 104,700 Factory water and electricity Factory general expenses 4,395 9,525 Depreciation of factory machinery 14,250 Work in progress Inventory 1 January 2022 13,185 Inventory 31 December 2022 12,960 Finished goods Inventory 1 January 2022 46,500 Inventory 31 December 2022 34,875 Sales 992,250 Required Prepare the below for A-Top for the year ended 31 December 2022: (a) Schedule of cost of raw material consumed (b) Schedule of total direct costs (c) Schedule of total manufacturing overhead (d) Schedule of cost of goods manufactured