Using the four step process, construct the "Schedule of Cost of Goods Manufactured for ABC Consulting for year end December 31, 2019 given the information shown in the table below: Raw materials inventory - Dec 31, 2018 Raw materials purchases Raw materials inventory - Dec 31, 2019 Direct labor Factor supplies (used) Property tax Repairs - factory equipment Factory utilities Indirect labor Insurance Work in process inventory - Dec 31, 2018 Work in process inventory - Dec 31, 2019 $9,800 $78,900 $11,200 $51,700 $1,400 $2,300 $980 $2,080 $8,100 $1,450 $2,300 $6,600