An analysis of the accounts of Roberts Company reveals the following manufecturing cost data for the month ended June 30, 2017 Inventory Raw materials Work in process finished goods $9,770 5,990 9,820 $18,140 8,830 6,580 Costs incurred: raw materials purchases $56,840, direct labor $50,990, manufecturing overhead $24,830. The speofic overhead costs were: indirect labor $7.020, factory insurance 4,980, machinery depreciation $4,900, machinery repairs $2,010, factory utilities $3,960, and miscelleneous factory cests $1,960. Assume that all raw materials used were direct materials. (a) Prepare the cost of goods manufactured schedule for the month ended June 30, 2017 ROBERTS COMPANY Cost of Goods Manufactured Schedule (b) Show the presentation of the ending inventories on the June 30, 2017, balance sheet ROBERTS COMPANY (Partial) Balance Sheet