Information for Stanton, Incorporated, as of December 31 follows. Prepare a schedule of cost of goods manufactured for December 31. Accounting salaries Depreciation of factory equipment Depreciation of office Direct labor Factory insurance. Selling expenses Factory utilities Factory maintenance Raw materials inventory, beginning Raw materials inventory, ending $ 35,000 34,000 6,000 68,000 15,500 12,000 14,000 7,500 5,000 4,000 125,000 25,000 11,500 General and administrative expenses 37,500 Work in Process inventory, beginning 3,500 Work in Process inventory, ending 2,700 Raw material purchases Rent on factory building Repairs of factory equipment