a. Prepare a condensed cost of goods manufactured schedule.

At May 31, 2020, the accounts of Hannifan Manufacturing Company show the following: 1. 2. May 1 inventories-Finished Goods $12,620, Work in Process $17,610, and Raw Materials $8,380. May 31 inventories-Finished Goods $15,870, Work in Process $17,950, and Raw Materials $7,100. Debit postings to Work in Process were direct materials $54,590, direct labour $32,730, and manufacturing overhead applied $40,810. 3. 4. Sales totalled $201.500