An analysis of the accounts of Roberts Company reveals the following manufacturing cost data for the month ended June 30, 2014. Inventories Beginning Ending Raw materials $9,520 $15,680 Work in process 6,010 8,880 Finished goods 9,200 6,640 Costs incurred: raw materials purchases $59,080, direct labor $50,730, manufacturing overhead $23,730. The specific overhead costs were: indirect labor $6,670, factory insurance $4,850, machinery depreciation $4,700, machinery repairs $2,150, factory utilities $3,490, miscellaneous factory costs $1,870. Assume that all raw materials used were direct materials. Prepare the cost of goods manufactured schedule for the month ended June 30, 2014. ROBERTS COMPANY Cost of Goods Manufactured Schedule For the Month Ended June 30, 2014