An analysis of the accounts of Small Appliances Pty Ltd reveals the following manufacturing cost data for the month ended 30 June 2025.

Required

(a) Prepare the cost of goods manufactured schedule for the month ended 30 June 2025.

(b) Show the presentation of the ending inventories on the 30 June 2025 Balance Sheet.

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Beginning Ending Inventories: Raw materials Work in process Finished goods Costs incurred: Raw materials purchases Direct labour Manufacturing overhead Specific overhead costs: Indirect labour Factory insurance Machinery depreciation Machinery repairs $ 28,000 20 000 $44 400 36 000 24 000 32 000 256 000 200.000 120 000 62 400 16.000 16.000 7 200 Factory utilities Miscellaneous factory costs 12 400 6.000