The Horizon Cable Manufacturing Company incurred the following costs during their operating year ended December $31,2022.$ The company manufactures weather resistant high power cables they sell to SMUD and Washington Public Power.

Raw materials purchased $ $114,000$ Advertising expense $$36,000$

Depreciation on plant $42,000$ Property taxes on plant $11,450$

Property taxes on offices $3,750$ Delivery expense $11,000$

Labor costs assembly$-$line workers $196,365$ Sales commissions $21,000$

Factory supplies used $15,250$ Salaries paid to sales staff $119,000$

Additional Information for Inventories

Raw Materials Inventory was $$13,850$ on January $1$st and $$11,525$ on December $31$st$.$

Work$-$in$-$process inventory was $$26,500$ at January $1$st and $$15,500$ at December $31$st$.$

Finished goods inventory was $$45,800$ at January $1$st and $$51,300$ at December $31$st$.$

Prepare a cost of goods manufactured schedule