Sales: $32,000$ units; unit selling price $$82$

Cost of one unit of finished goods: direct materials, $2kg$ at $$5$ per kilogram; direct labour, $3$ hours at $$13$ per hour; and manufacturing overhead, $$6$ per direct labour hour

Inventories $($raw materials only$)$: beginning, $10,200kg$; ending, $15,700kg$

Raw materials cost: $$5$ per kilogram

Selling and administrative expenses: $$200,000$

Income taxes: $30\%$ of income before income taxes

$($a$)$

Prepare a schedule showing the calculation of the cost of goods sold for $2022.$

SHEFFIELD COMPANY

Computation of Cost of Goods Sold