6. Depreciation expense of factory machinery. 7. Work in process, January 1. 8. Finished goods inventory, December 31. 9. Factory maintenance salaries. 10. Cost of goods manufactured. 11. Depreciation expense of delivery equipment. 12. Cost of goods available for sale. 13. Direct materials used. 14. Heat and electricity for factory. 15. Repairs to roof of factory building. 16. Cost of raw materials purchases. University Company produces collegiate apparel. From its accounting records, it prepares the following schedule and financial statements on a yearly basis. a. Cost of goods manufactured schedule. b. Income statement. c. Balance sheet. The following items are found in the company's accounting records and accompanying data. For each item, indicate the schedule and/or financial statement(s) in which the item will appear