Inventories Beginning Ending Raw material $9,000 $13,100 Work in process 5,000 7,000 Finished goods 9,000 6,000 Cost incurred: Raw materials purchases $54,000, direct labor $57,000, manufactoring overhead$19,000. The specific overhead costs were: indirect labor $5,000, factory insurance $4,000, machinery depreciation $4,000, machinery repairs $1,800, factory utilities $3,100, miscellaneous factory costs $1,500. Assume that all raw materials used were direct materials. Instructions: (a) Prepare the cost of goods manufactored schedule for the month ended June 30, 2008. (b) Show the presentation of the ending inventories on the June 30, 2008 balance sheet