Statement of Cost of Goods Manufactured E4A. During June, Agron, Inc., purchases of direct materials totaled S119,000; direct labor for the month was 3,400 hours at $10.00 per hour. Agron also incurred the follow- ing overhead costs: utilities, $5,870; supervision, $17,300; indirect materials, $6,750; depreciation, S6,200; insurance, $1,830; and miscellaneous, S1,100. Beginning inventory accounts were as follows: Materials Inventory, $48,600; Work in Process Inventory, $55,250; and Finished Goods Inventory, S38,500. Ending inventory accounts were as follows: Materials Inventory, $55,100; Work in Process Inventory, S48,400; and Finished Goods Inventory, $37,450. Prepare a statement of cost of goods manufactured