Please show work on how to calculate Cost of Goods Available for Sale and Cost of Goods Manufactured!

Exercise 14-12 a-b (Video) Marigold Corporation has the following cost records for June 2020. Indirect factory labor Direct materials used Work in process, 6/1/20 Work in process, 6/30/20 Finished goods, 6/1/20 Finished goods, 6/30/20 $5,490 21,980 3,250 4,400 5,550 7,830 Factory utilities Depreciation, factory equipment Direct labor Maintenance, factory equipment Indirect materials Factory manager's salary $490 1,500 42,400 1,880 2,930 3,770 Prepare a cost of goods manufactured schedule for June 2020. MARIGOLD CORPORATION Cost of Goods Manufactured Schedule For the Month Ended June 30, 2020 V Work in Process Inventory, June 1 v 3250 Direct Materials Used 21980 Direct Labor 42400 Manufacturing Overhead Indirect Labor 5490 Indirect Materials 2930 Factory Manager's Salary 3770 Maintenance, Factory Equipment 1880 Depreciation, Factory Equipment 1500 Factory Utilities 490 Total Manufacturing Overhead 16060 Total Manufacturing Overhead 16060 Total Manufacturing Costs 80440 Total Cost of Work in Process 83690 Less . Work in Process Inventory, June 30 4400 Cost of Goods Manufactured 79290 Prepare an income statement through gross profit for June 2020 assuming sales revenue is $89,230. MARIGOLD CORPORATION Income Statement (Partial) For the Month Ended June 30, 2020 Sales Revenue 89230 Cost of Goods Sold Finished Goods Inventory, June 1 5550 Cost of Goods Available for Sale Cost of Goods Manufactured Less . Finished Goods Inventory, June 30 Cost of Goods Sold Gross Profit Click if you would like to Show Work for this question: Open Show Work