Compare each line. Compare each line of the 2020 & 2021 Cost of Goods manufactured sheet. Then make assumptions why it is like that (for example: why it decrease or increased). Clarkson is a clothing company. Make possible assumptions, reasons or real life scenarios on why it is like that. Interpret each line using the business language. (like a storytelling)

Thank you.

A E C D E F ' G ' H l J K L M For the year ended June 30,2020 For the year ended June 30,2021 Work in process 7/1/19 $19,800.00 Work in process 7/1/20 $18,600.00 Direct materials Direct materials Raw materials inventory 7/1/19 $48,000 Raw materials inventory 7/1/20 $39,600 Raw materials purchase 96,400 Raw materials purchase 144,600 Less: ending raw material inventory 39,600 Less: ending raw material inventory 59 400 Total direct materials $104,800 Total direct materials $124,800 Direct Labor 139,250 Direct Labor 208,875 Manufactured Overhead Manufactured Overhead Indirect Labor 24,460 Indirect Labor 36,690 Factory insurance 4,600 Factory insurance 4,600 Factory machinery depreciation 16,000 Factory machinery depreciation 16,000 Factory utilities 27,600 Factory utilities 41,400 Plant manager's Salary 58,000 Plant manager's Salary 58,000 Factory property taxes 9,600 Factory property taxes 9,600 Factory repairs 1,400 Factory repairs 2 100 Total Manufactured overhead 141,660 Total Manufactured overhead 168 390 Total manufacturing Cost $385,710 Total manufacturing Cost $502 065 Total cost of work in process $405,510.00 Total cost of work in process $520,665.00 Less: ending work in process 18,600 Less: ending work in process 27 900 Cost of goods manufactured $386,910.00 Cost of goods manufactured $492,765.00 Quantity 100,000 Quantity 150.000 Cost per product $3.87 Cost per product $3.29