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		$9,230		$16,550
Work in process		5,300		8,010
Finished goods		9,750		6,550

Costs incurred: raw materials purchases $57,960, direct labor $50,740, manufacturing overhead $22,130. The specific overhead costs were: indirect labor $5,820, factory insurance $4,220, machinery depreciation $4,480, machinery repairs $2,300, factory utilities $3,480, miscellaneous factory costs $1,830. 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 Show the presentation of the ending inventories on the June 30, 2014, balance sheet. (List current assets in order of liquidity.) ROBERTS COMPANY (Partial) Balance Sheet June 30, 2014