E19-16, Prepare a cost of goods manufactured schedule and present the ending inventories on the balance sheet. An analysis of the accounts of Roberts Company reveals the following manufacturing costs data for the month ended June 30, 2014 Inventories Beginning Ending Raw materials $ 9,000 $ 13,100 Work in process 5,000 7,000 Finished goods 9,000 8,000 Costs incurred: raw materials purchases $54,000, direct labor $47,000, manufacturing overhead $19,900. The specific overhead costs were: indirect labor $5,500, factory insurance $4,000, machinery depreciation $4,000, machinery repairs $1,800, factory utilities $3,100, miscellaneous factory costs $1,500, materials Assume that all raw used were direct materials. Instructions: (a) Prepare the cost of goods manufactured schedule for the month ended June 30, 2014. (b) Show the presentation of the ending inventories on the June 30, 2014 balance sheet. NOTE: Enter a number in cells requesting a value; enter either a number or a formula in cells with a