An analysis of the accounts of Roberts Company reveals the following manufacturing cost data for the month ended June 30, 2020. Inventory Beginning Ending Raw materials $9.500 $15,300 Work in process 5,790 8.000 Finished goods 9,420 6.510 Costs incurred: raw materials purchases $57,600, direct labor $48,560, manufacturing overhead $24,370. The specific overhead costs were: indirect labor $7,310, factory insurance $5,000, machinery depreciation $4,330, machinery repairs $2,110, factory utilities $3,670, and miscellaneous factory costs $1,950. Assume that all raw materials used were direct materials. (a) Prepare the cost of goods manufactured schedule for the month ended June 30, 2020. : O ROBERTS COMPANY Cost of Goods Manufactured Schedule (b) Show the presentation of the ending inventories on the June 30, 2020, balance sheet. ROBERTS COMPANY (Partial) Balance Sheet : $ 47 +A $