Cost of Goods Manufactured Direct Labor Direct Materials Direct Materials Used Factory Machinery Depreciation Factory Insurance Factory Property Taxes Factory Repairs Factory Utilities Indirect Labor Manufacturing Overhead Factory Manager's Salary ule. (Assume Raw Materials Inventory, July 1, 2021 Raw Materials Inventory, June 30, 2022 Raw Materials Purchases Total Cost of Work in Process Total Manufacturing Costs Total Manufacturing Overhead Total Raw Materials Available for Use Work in Process, July 1, 2021 Work in Process, June 30, 2022 Finished Goods Inventory, July 1, 2021 Finished Goods Inventory, June 30, 2022 Office Utilities Expense Sales Revenue Accounts Receivable Sales Discounts Cash Cost of Goods Manufactured Direct Labor Direct Materials Direct Materials Used Factory Machinery Depreciation Factory Insurance Factory Property Taxes Factory Repairs Factory Utilities Indirect Labor Manufacturing Overhead Factory Manager's Salary ule. (Assume Raw Materials Inventory, July 1, 2021 Raw Materials Inventory, June 30, 2022 Raw Materials Purchases Total Cost of Work in Process Total Manufacturing Costs Total Manufacturing Overhead Total Raw Materials Available for Use Work in Process, July 1, 2021 Work in Process, June 30, 2022 Finished Goods Inventory, July 1, 2021 Finished Goods Inventory, June 30, 2022 Office Utilities Expense Sales Revenue Accounts Receivable Sales Discounts Cash