An analysis of the accounts of Parker Manufacturing reveals the following manufacturing cost data for the month ended June 30, 2021. Inventories Beginning Ending Raw materials 19,000.00 12,500.00 Work in process 75,000.00 Finished goods 12,000.00 14,000.00 7,000.00 7 8 9 20 Costs incurred: Raw materials purchases $58,000, direct labor $63,000, manufacturing overhead $34,000. The specific overhead costs were: indirect labor $8,000, factory insurance $5,500, machinery depreciation $5,000, machinery repairs $2,000, factory utilities $9,000, miscellaneous factory costs $4,500. Assume that all raw materials used were direct materials. Instructions 21 (a) Prepare the cost of goods manufactured schedule for the month ended June 30, 2021. 22 23 24 Prepare a schedule of cost of goods manufactured for June 30, 2021. Parker Manufacturing Cost of Goods Manufactured Schedule For the Month Ended June 30, 2021 Work in process inventory, June 1 Direct materials Raw materials inventory, June 1 Raw materials purchases Total raw materials available for use Less: Raw materials inventory, June 30 Direct materials used Direct labor Manufacturing overhead Indirect labor Factory insurance Machinery depreciation Factory utilities Machinery repairs Miscellaneous factory costs Total manufacturing overhead Total manufacturing costs Total cost of work in process Less: Work in process, June 30 Cost of goods manufactured