Part I: Using the account balance listed below, prepare a schedule of cost of goods manufactured for Christie Manufacturing Company for the month ended December 31, 2020. Christie Manufacturing Company Cost of Goods Manufactured Schedule For the month ended December 21, 2020 Account Balances Finish Goods Inventory, December 1 $42,000 Total Factory Overhead Applied to jobs 46,000 Income Tax Expense 24,000 Raw Materials Inventory, December 31 16.000 Work-In-Process Inventory, December 1 28,000 Sales Salaries Expense 9,000 Finished Goods Inventory, December 31 48,000 Raw Materials Purchases 67,000 Work-In-Process Inventory, December 31 22,000 Direct Labor 50,000 Raw Materials Inventory, December 1 20,000 Sales Returns and Allowances 8,000