The following information was provided by A-Top Limited on 31 December 2022. $ Raw materials Factory wages Finished goods Inventory 1 January 2022 Inventory on 31 December 2022 Purchases Factory water and electricity Factory general expenses Depreciation of factory machinery Work in progress Sales Direct Indirect Inventory 1 January 2022 Inventory 31 December 2022 Inventory 1 January 2022 Inventory 31 December 2022 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 22,350 22,950 271,800 249,150 104,700 4,395 9,525 14,250 13,185 12,960 46,500 34,875 992,250