The following data were taken from the records of Bonita Company for the fiscal year ended June 30, 2020.

Raw Materials Inventory 7/1/19$50,400Factory Insurance$5,500Raw Materials Inventory 6/30/2039,900Factory Machinery Depreciation18,100Finished Goods Inventory 7/1/1999,600Factory Utilities30,100Finished Goods Inventory 6/30/2020,600Office Utilities Expense8,650Work in Process Inventory 7/1/1927,300Sales Revenue562,100Work in Process Inventory 6/30/2020,100Sales Discounts5,300Direct Labor148,350Plant Manager's Salary64,900Indirect Labor25,660Factory Property Taxes9,610Accounts Receivable28,000Factory Repairs2,200Raw Materials Purchases98,700Cash38,200

(a)

what is the cost of goods manufactured schedule. (Assume all raw materials used were direct materials.)