\begin{tabular}{l} Materials available for use \\ Ending Inventory \\ Direct materials used in production \\ Direct labor \\ Manufacturing overhead: \\ Material handling \\ Factory supplies used \\ Factory utilities \\ Factory supervision and indirect labor \\ \hline Total overhead costs \\ \hline Ending work in process \\ \hline Cost of goods manufactured \\ \hline \end{tabular} b) Calculate cost of goods sold for December. a) Prepare a cost of goods manufactured statement for December. \begin{tabular}{|l|l|l|} \hline \multicolumn{2}{|c|}{ Shoba Company } \\ \hline \multicolumn{2}{|c|}{ For the Month Ending December 31, 2023 } \\ \hline Beginning work in process & & \\ \hline Direct materials: & & \\ \hline Beginning inventory & & \\ \hline Purchases & & \\ \hline Freight-in on materials & & \\ \hline Materials available for use & & \\ \hline Ending Inventory & & \\ \hline Direct materials used in production & & \\ \hline Direct labor & & \\ \hline Manufacturing overhead: & \\ \hline Material handling & \\ \hline \end{tabular} Shoba Company, a plasticware manufacturing firm, has supplied the following information from its accounting records for the year 2023 . De notenter dollarsigns or commas in the input boxes. Donotuse the negative sign. a) Prepare a cost of goods manufactured statement for December