Thank you, Can you please give a theoretical explanation?

An analysis of the accounts of Kananaskis Manufacturing reveals the following manufacturing cost data for the month ended June 30, 2022:

Inventories	Beginning	Ending
Raw Material	10,000	13,100
Work In Progress	5,000	13,000
Finished Goods	10,000	6,000

Costs incurred: Raw materials purchases $64,000, direct labour $57,000, manufacturing overhead $22,900. The specific overhead costs were as follows: indirect labour $7,500, factory insurance $4,000, machinery depreciation $5,000, machinery repairs $1,800, factory utilities $3,100, miscellaneous factory costs $1,500. Assume that all raw materials used were direct materials. Instructions

Prepare the cost of goods manufactured schedule for the month ended June 30, 2022. Show the presentation of the ending inventories on the June 30, 2022, balance sheet.

Determine the amount of cost to appear in various accounts, and indicate in which financial statements these accounts would appear.