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Account balances from Jolly B Manufacturing Company's accounting records for the month ended December 31, 200 appear below. ACCESS CODE $143 Q Finished Goods Inventory, December 31 Factory Supervisory Salaries Income Tax Expense Raw Materials Inventory, December 1 Work in process Inventory, December 37 Sales Salaries Expense Factory Depreciation Expense $75350 80,000 40,000 16,500 57.000 25,000 S400 Finished Goods Inventory, December 1 Raw Materials Purchases Work in process Inventory, December 1 Factory Utilities Expense Direct Labour Raw Materials inventory, December 31 Sales Returns and Allowances Indirect Labour 32.400 475,000 72,000 5,700 130,000 23,000 2,700 15,700 Instructions Prepare the cost of goods manufactured schedule for Jolly B Manufacturing Company for the month ended December 31, 2022