An analysis of the accounts of Roberts Company reveals the following manufacturing cost data for the month ended June 30, 2017. 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, manufactuning overhead $24,830. The specific overhead costs were: indirect labor $7,020, factery insurance $4,980, machinery depreciation $4,9oD, machinery repairs $2,010, factory ublities 53,96o, and miscellaneous factory costs s1.960. 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 ef Goods Manufactured Schedule (b) Show the presentation of the ending inventories on the June 30, 2017, balance sheet (Partial) Balance Sheet