An analysis of the accounts of Roberts Company reveals the following manufacturing cost data for the month ended June 30, 2017.

Inventory	Beginning	Ending
Raw materials	$9,000	$13,100
Work in process	5,000	7,000
Finished goods	9,000	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, and 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, 2017. (b) Show the presentation of the ending inventories on the June 30, 2017, balance sheet.