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The following data were taken from the records of Blue Company for the fiscal year ended June 30,2022. BLUE COMPANY Cost of Goods Manufactured Schedule For the Year Ended June 30,2022 Work in Process, July 1.2021 Direct Materiats Riw Materials Inventory, July 1,2021 Raw Materials Purchases Total Raw Materials Available for Uoe Less v: R.wMaterials lementory, June 30,2022 Direct Materials Used Direct labor Manufacturing Overhead Manufacturing Overhend Indirect L.abor 24760 Factory Insurance 5700 Factory Utilities 28800 Factory Machinery Depreciation 17100 Plant Manager's Salary Factory Property Taxes \begin{tabular}{|l|l|l|} \hline Factory Repairs & & 2200 \\ \hline \end{tabular} Total Manulacturing Overhead Total Manufacturing Costs ss Irventory