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 $9,110 $14.750 Work in process 6,800 8.470 Finished goods 9,350 6,700 Costs incurred: raw materials purchases $55.260, direct labor $48.920, manufacturing overhead $23,050. The specific overhead costs were: indirect labor $6.340, factory insurance $4,510, machinery depreciation $4,900, machinery repairs $1,930, factory utilities $3,610, and miscellaneous factory costs $1.760. Assume that all raw materials used were direct materials. (a) Prepare the cost of goods manufactured schedule for the month ended June 30, 2020. ROBERTS COMPANY Cost of Goods Manufactured Schedule For the Month Ended June 30, 2020 Work in Process Inventory, June 1 v Raw Materials Inventory, June 1 3 > $ > > > 13 > (b) Show the presentation of the ending inventories on the June 30, 2020, balance sheet. ROBERTS COMPANY (Partial) Balance Sheet June 30, 2020