Prepare (a) the company's Schedule of Cost of Goods Manufactured for the month ended May 31 and (b) prepare the company's Cost of Goods Sold section for Lemke Company in the format as shown in my videos. Factory Utilities......... Indirect Labor........ Materials Purchases............ Income taxes expense... Direct $36,000 14,800 352,000 25,450 638,000 labor....... Factory supplies 21,000 used. Advertising expense..... 32,250 Depreciation expense - Office 28,400 equipment.......... Administrative salaries expense 135,000 Sales $1,353,000 Inventories: Materials inventory, May 1...... 63,000 Materials inventory, May 31............ 52,000 Work in process inventory, May 1............ 43,500 Work in process inventory, May 31........ 59,200 Finished goods inventory, May 1........... 28,750 Finished goods inventory, May31. 26,740 Depreciation expense - Factory 33,100 equipment... Direct labor........ Indirect material......... 429,000 31,000