An analysis of the accounts of Skysong Company reveals the following manufacturing cost data for the month ended June 30, 2025. Inventory Beginning Ending Raw materials $10,600 $15,580 Work in process 5,700 8,150 Finished goods 10,600 9,800 Costs incurred: raw materials purchases $61,900, direct labor $52,900, manufacturing overhead $24,080. The specific overhead costs were: indirect labor $6,100, factory insurance $4,900, machinery depreciation $4,900, machinery repairs $2,290, factory utilities $4,180, and miscellaneous factory costs $1,710. (Assume that all raw materials used were direct materials.) Work in Process Inventory, June 1 Direct Materials Used Raw Materials Inventory, June 1 Raw Materials Purchases Total Raw Materials Available for Use SKYSONG COMPANY Cost of Goods Manufactured Schedule For the Year Ended June 30, 2025 Less : Raw Materials Inventory, June 30 Manufacturing Overhead Indirect Labor Factory Insurance Machinery Depreciation Machinery Repairs Factory Utilities Miscellaneous Factory Costs A A [ 10 Machinery Depreciation Machinery Repairs Factory Utilities Miscellaneous Factory Costs Total Manufacturing Overhead Total Manufacturing Costs Work in Process Inventory, June 1 Less Work in Process Inventory, June 30 Cost of Goods Manufactured A