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10.00 points Superior Company provided the following account balances for the year ended December 31 (all raw materials are used in production as direct materials): $211,000 Selling expenses Purchases of raw materials Direct labor Administrative expenses Manufacturing overhead applied to work in process Total actual manufacturing overhead costs $266,000 $153,000 $334,000 356,000 Inventory balances at the beginning and end of the year were as follows: Beginning of Year End of Year $59,000 $39,000 ? $27,000 Raw materials Work in process Finished 32,000 The total manufacturing costs for the year were $675,000; the cost of goods available for sale totaled $730,000; the unadjusted cost of goods sold totaled $662,000; and the net operating income was $31,000. The company's overapplied or underapplied overhead is closed entirely to Cost of Goods Sold. (Hint Prepare the income statement and schedule of cost of goods sold first followed by the schedule of cost of goods manufactured.) Required: a. Prepare a schedule of cost of goods manufactured. Answer is not complete. SUPERIOR COMPANY Schedule of Cost Goods Manufactured Direct materials: Raw materials inventory, beginning 59,000 266,000 Add: Purchase of raw materials Raw materials available 325,000 Less: Raw materials inventory, ending 39,000 Raw materials used in production Direct labor Manufacturing overhead applied to work in process inventory Total manufacturing costs Add: Work in process inventory, beginning 286,000 55,000 334,000 675,000 50,000 Less: Work in process inventory, ending Cost of goods manufactured 27,000 698,000