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. $36,000 Indirect Labor. 14,800 Materials Purchases. 352,000 Income taxes 25,450 expense. Factory Rent 50,000 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, May 31.......... 26,740 Depreciation expense - Factory 33,100 equipment.......... expense Factory Rent Factory supplies 50,00021,000 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 Depreciationexpense-Factory33,100 equipment. Direct 429,000 labor. Indirect 31,000 material 7ABI800015