Prepare (a) the companys Schedule of Cost of Goods Manufactured for the month ended June 30 and (b) prepare the companys Cost of Goods Sold section for Merrill Company.

Factory Utilities......................... $36,000

Indirect Labor........ 14,800

Materials Purchases.......... 352,000

Income taxes expense.......................................... 25,450

Direct labor........................................................ 638,000

Factory supplies used......................................... 21,000

Advertising expense........................................ 32,250

Depreciation expense - Office equipment........ 28,400

Administrative salaries expense 135,000

Sales......................... $1,353,000

Factory Utilities.........................$36,000Indirect Labor........14,800Materials Purchases..........352,000Income taxes expense..........................................25,450Direct labor........................................................638,000Factory supplies used.........................................21,000Advertising expense........................................32,250Depreciation expense - Office equipment........28,400Administrative salaries expense135,000Sales.........................$1,353,000Inventories: Materials inventory, June 1...................63,000Materials inventory, June 30.............52,000Work in process inventory, June 1..............43,500Work in process inventory, June 30........59,200Finished goods inventory, June 1.................28,750Finished goods inventory, June 30...........26,740Depreciation expense - Factory equipment..........33,100Indirect material31,000Administrative Supplies Used5,000