From the account balances listed below, prepare a schedule of cost of goods manufactured for Cullumber Manufacturing Company for the month ended December $31,2022.($Assume all raw materials used were direct materials.$)$AccountBalancesFinished Goods Inventory, December $31$$$35,280$Factory Supervisory Salaries$10,080$Income Tax Expense$15,120$Raw Materials Inventory, December $110,080$Work In Process Inventory, December $3112,600$Sales Salaries Expense$11,760$Factory Depreciation Expense$6,720$Finished Goods Inventory, December $129,400$Raw Materials Purchases$88,200$Work In Process Inventory, December $121,000$Factory Utilities Expense$5,040$Direct Labor$58,800$Raw Materials Inventory, December $3115,960$Sales Returns and Allowances$4,200$Indirect Labor$17,640$ Could you please make a cost of goods manufactured schedule