a

CLARKSON COIIPANY

Cost of Goods Manufactured Schedule

For the Year Ended June $30,2022$

Work in proceas, July $1,2021$

Direct materials

Raw materials inventary, July $1,2021$

Raw materials purchases

Total raw materials available for wne

Leas: Raw materials inventory, June $30,2022$

Direct materials used

Direct labor

Manufacturing overhead

Factory mamager's salary

Factory utilitien

Indirect laber

Factory machimery depreciation

Factory property taxes

Factory insurance

Factory repains

Total manufacturing overhead

Total manufacturing costz

Total cout of work in process

Lesst Work in process, Jume $30,2022$

Cost of goods masufactured

b

ClARSON COMPANY

$($Partial$)$ Incouse Statemuent

For the Year Ended June $30,2082$

Salem revenuea

Sules revenue

Lexas Salea dincounts

Net rales

Cost of Eooda nold

Finished goods imentory, Jaby $1,2021$

Cont of Exods manufactured

Cast of pooda armilable fiar ale

Leasi Finikhed goods imveatery, Jame $34,2022$

Cost of grodu suld

Grois profit

$3$ P$1-4$ What is the amount of cost of goods sold for Clarkson Company?

A

B

C

D

$$420,225$

$$416,910$

$$405,220$

$$407,010$