At May 31, 2020, the accounts of Hannifan Manufacturing Company show the following: 1. May 1 inventories-Finished Goods $13,080, Work in Process $17,970, and Raw Materials $8,360. 2. May 31 inventories-Finished Goods $15,570, Work in Process $18,190, and Raw Materials $7,440. 3. 4. Debit postings to Work in Process were direct materials $54,730, direct labour $32,150, and manufacturing overhead applied $40,480. Sales totalled $205,700. (a) Prepare a condensed cost of goods manufactured schedule. HANNIFAN MANUFACTURING COMPANY Cost of Goods Manufactured Schedule For the Month Ended May 31, 2020 > $