Raw Materials Inventory 7/1/19 Raw Materials Inventory 6/30/20 Finished Goods Inventory 7/1/19 Finished Goods Inventory 6/30/20 Work in Process Inventory 7/1/19 Work in Process Inventory 6/30/20 Direct Labor Indirect Labor Accounts Receivable (a) $48,100 39,700 96,100 19,900 19,900 19,900 139,350 24,560 27,100 Factory Insurance Factory Machinery Depreciation Factory Utilities Office Utilities Expense Sales Revenue Sales Discounts Plant Manager's Salary Factory Property Taxes Factory Repairs Raw Materials Purchases Cash $4,700 16,100 28,700 8,550 555,000 4,300 61,100 9,610 1,500 96,500 32,100 Prepare a cost of goods manufactured schedule. (Assume all raw materials used were direct materials.)