An analysis of the accounts of Chelsea Manufacturing reveals the following manufacturing cost data for the month ended August 31, 2021. (30 mark) Inventories Beginning Ending Raw Material $ 10,000 $ 13,100 Work in Process. Finished Goods 50,000 10,000 13,000 6,000 Costs incurred: Raw Material Purchased. $ 64,000 Direct Labour 57,000 Manufacturing Overhead 22,900 The specific overhead costs were as follows: Indirect labour $ 7,500 Factory Insurance 4.000 Machinery Depreciation 5.000 Machinery Repairs 1,800 Factory Utilities 3,100 Miscellaneous Factory 1.500 Assume that all raw materials used were direct materials. Requirements 11) I Prepare the cost of goods manufactured schedule for the month ended August 31, 2021. Show the presentation of the ending inventories on the August 31, 2021.