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The following data were taken from the records of Clarkson Company for the fiscal year ended June 30, 2017. Raw Materials Inventory 7/1/16 Raw Materials Inventory 6/30/17 Finished Goods Inventory 7/1/16 Finished Goods Inventory 6/30/17 Work in Process Inventory 7/1/16 Work in Process Inventory 6/30/17 Direct Labor Indirect Labor Accounts Receivable $51,100 41,600 96,800 27,800 21,300 27,900 144,350 26,360 34,600 Factory Insurance Factory Machinery Depreciation Factory Utilities Office Utilities Expense Sales Revenue Sales Discounts Plant Manager's Salary Factory Property Taxes Factory Repairs Raw Materials Purchases Cash $5,200 16,800 29,700 9,550 563,900 4,600 64,300 9,610 2,500 97,200 37,900 Prepare a cost of goods manufactured schedule. (Assume all raw materials used were direct materials.) CLARKSON COMPANY Cost of Goods Manufactured Schedule For the Year Ended June 30, 2017 - T Work in Process Inventory, July 1, 2016 | 21300 T Direct Materials T Raw Materials Inventory, July 1, 2016 51100 T Raw Materials Purchases 97200 T Total Raw Materials Available for Use v Less .T Raw Materials Inventory, June 30, 2017 | Direct Materials Used | Direct Labor T Manufacturing Overhead T Plant Manager's Salary Factory Property Taxes T Factory Repairs , Indirect Labor Factory Insurance T Factory Machinery Depreciation Factory Utilities Total Manufacturing Overhead T Total Manufacturing Costs T Total Cost of Work in Process Inventory Less a work in Process Inventory, June 30, 2017 Cost of Goods Manufactured CLARKSON COMPANY (Partial) Income Statement T Sales Revenue 10 Less Sales Discounts Sales Discounts Less Net Sales T Cost of Goods Sold A Finished Goods Inventory, July 1, 2016 T Cost of Goods Manufactured lilil T Cost of Goods Available for Sale T Finished Goods Inventory, June 30, 2017 | Cost of Goods Sold Gross Profit CLARKSON COMPANY (Partial) Balance Sheet June 30, 2017 Current Assets cash Accounts Receivable Inventories Traw Materials Inventory Work in Process Inventory Finished Goods Inventory T Total Current Assets