Work In Process Inventory, December 31 Sales Salaries Expense Factory Depreciation Expense Finished Goods Inventory, December 1 Raw Materials Purchases Work In Process Inventory, December 1 Factory Utilities Expense Direct Labor Raw Materials Inventory, December 31 Sales Returns and Allowances Indirect Labor 18,300 17,080 9.760 42.700 128.100 30,500 7,320 85,400 23,180 6,100 25.620 WILDHORSEMANUFACTURING COMPANY From the account balances listed below, prepare a schedule of cost of goods manufactured for Wildhorse Manufacturing Company for the month ended December 31, 2022. (Assume all raw materials used were direct materials.) WILDHORSEMANUFACTURINGCOMPANY Cost of Goods Manufactured Schedule $