An analysis of the accounts of Roberts Company reveals the following manufacturing cost data for the month ended June 30, 2020. Inventories Raw materials Work in process Finished goods Beginning $9,000 5,000 9,000 Ending $13,100 7,000 8,000 Costs incurred raw materials purchases $54,000, direct labor $47,000, manufacturing overhead $19,900. The specific overhead costs were: indirect labor $5,500, factory insurance, $4,000, machinery depreciation $4,000, machinery repairs $1,800, factory utilities $3,100, miscellaneous factory costs $1,500. Assume that all raw materials used were direct materials. Instructions (a) Prepare the cost of goods manufactured schedule for the month ended June 30, 2020. (b) Show the presentation of the ending inventories on the June 30, 2020 balance sheet. NOTE: Enter a number in cells requesting a value; enter either a number or a formula in cells with a "?" (a) Prepare the cost of goods manufactured schedule for the month ended June 30, 2020 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 2 Direct materials used 3 Direct labor Manufacturing overhead 5 Indirect labor 7 8 9 Factory insurance Machinery depreciation Factory utilities Machinery repairs Value Value ? Value Value Value Value Value Value Value 0 Miscellaneous factory costs Value 1 Total manufacturing overhead 2 Total manufacturing costs 3 Total cost of work in process 4 Less: Work in process, June 30 5 Cost of goods manufactured 6 7 8 (b) Show the presentation of the ending inventories on the June 30, 2020 balance sheet 2 53 Current assets A Inventories 55 Finished goods Value 56 Work in process Value 57 Raw materials Value 58 Value ? Value