The following data were taken from the records of Clarkson Company for the fiscal year ended June 30, 2014 Raw Materials Inventory 7 1 13 $ 53,510 Factory Insurance $ 5,060 Raw Materials Inventory 6 30 14 43,480 Factory Machinery Depreciation 16,970 Finished Goods Inventory 7 1 13 97,120 Factory Utilities 29,310 Finished Goods Inventory 6 30 14 98,890 Office Utilities Expense 9,250 Work in Process Inventory 7 1 13 21,510 Sales Revenue 561,630 Work in Process Inventory 6 30 14 22,800 Sales Discounts 4,710 Direct Labor 142,020 Plant Managers Salary 62,300 Indirect Labor 26,190 Factory Property Taxes 9,610 Accounts Receivable 33,320 Factory Repairs 2,350 Raw Materials Purchases 97,520 Cash 35,010 (a)Prepare a cost of goods manufactured schedule (Assume all raw materials used were direct materials ) CLARKSON COMPANY Cost of Goods Manufactured Schedule For the Year Ended June 30, 2014 Cost of Goods Manufactured Direct Labor Direct Materials Direct Materials Used Factory Machinery Depreciation Factory Insurance Factory Property Taxes Factory Repairs Factory Utilities Indirect Labor Manufacturing Overhead Plant Managers Salary Raw Materials Inventory, July 1, 2013 Raw Materials Inventory, June 30, 2014 Raw Materials Purchases Total Cost of Work in Process Total Manufacturing Costs Total Manufacturing Overhead Total Raw Materials Available for Use Work in Process, July 1, 2013 Work in Process, June 30, 2014 $ Cost of Goods Manufactured Direct Labor Direct Materials Direct Materials Used Factory Machinery Depreciation Factory Insurance Factory Property Taxes Factory Repairs Factory Utilities Indirect Labor Manufacturing Overhead Plant Managers Salary Raw Materials Inventory, July 1, 2013 Raw Materials Inventory, June 30, 2014 Raw Materials Purchases Total Cost of Work in Process Total Manufacturing Costs Total Manufacturing Overhead Total Raw Materials Available for Use Work in Process, July 1, 2013 Work in Process, June 30, 2014 Cost of Goods ManufacturedDirect LaborDirect MaterialsDirect Materials UsedFactory Machinery DepreciationFactory InsuranceFactory Property TaxesFactory RepairsFactory UtilitiesIndirect LaborManufacturing OverheadPlant Managers SalaryRaw Materials Inventory, July 1, 2013Raw Materials Inventory, June 30, 2014Raw Materials PurchasesTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Manufacturing OverheadTotal Raw Materials Available for UseWork in Process, July 1, 2013Work in Process, June 30, 2014 $ Cost of Goods ManufacturedDirect LaborDirect MaterialsDirect Materials UsedFactory Machinery DepreciationFactory InsuranceFactory Property TaxesFactory RepairsFactory UtilitiesIndirect LaborManufacturing OverheadPlant Managers SalaryRaw Materials Inventory, July 1, 2013Raw Materials Inventory, June 30, 2014Raw Materials PurchasesTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Manufacturing OverheadTotal Raw Materials Available for UseWork in Process, July 1, 2013Work in Process, June 30, 2014 Cost of Goods ManufacturedDirect LaborDirect MaterialsDirect Materials UsedFactory Machinery DepreciationFactory InsuranceFactory Property TaxesFactory RepairsFactory UtilitiesIndirect LaborManufacturing OverheadPlant Managers SalaryRaw Materials Inventory, July 1, 2013Raw Materials Inventory, June 30, 2014Raw Materials PurchasesTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Manufacturing OverheadTotal Raw Materials Available for UseWork in Process, July 1, 2013Work in Process, June 30, 2014 AddLess Cost of Goods Manufactured Direct Labor Direct Materials Direct Materials Used Factory Machinery Depreciation Factory Insurance Factory Property Taxes Factory Repairs Factory Utilities Indirect Labor Manufacturing Overhead Plant Managers Salary Raw Materials Inventory, July 1, 2013 Raw Materials Inventory, June 30, 2014 Raw Materials Purchases Total Cost of Work in Process Total Manufacturing Costs Total Manufacturing Overhead Total Raw Materials Available for Use Work in Process, July 1, 2013 Work in Process, June 30, 2014 Cost of Goods ManufacturedDirect LaborDirect MaterialsDirect Materials UsedFactory Machinery DepreciationFactory InsuranceFactory Property TaxesFactory RepairsFactory UtilitiesIndirect LaborManufacturing OverheadPlant Managers SalaryRaw Materials Inventory, July 1, 2013Raw Materials Inventory, June 30, 2014Raw Materials PurchasesTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Manufacturing OverheadTotal Raw Materials Available for UseWork in Process, July 1, 2013Work in Process, June 30, 2014 $ Cost of Goods Manufactured Direct Labor Direct Materials Direct Materials Used Factory Machinery Depreciation Factory Insurance Factory Property Taxes Factory Repairs Factory Utilities Indirect Labor Manufacturing Overhead Plant Managers Salary Raw Materials Inventory, July 1, 2013 Raw Materials Inventory, June 30, 2014 Raw Materials Purchases Total Cost of Work in Process Total Manufacturing Costs Total Manufacturing Overhead Total Raw Materials Available for Use Work in Process, July 1, 2013 Work in Process, June 30, 2014 Cost of Goods Manufactured Direct Labor Direct Materials Direct Materials Used Factory Machinery Depreciation Factory Insurance Factory Property Taxes Factory Repairs Factory Utilities Indirect Labor Manufacturing Overhead Plant Managers Salary Raw Materials Inventory, July 1, 2013 Raw Materials Inventory, June 30, 2014 Raw Materials Purchases Total Cost of Work in Process Total Manufacturing Costs Total Manufacturing Overhead Total Raw Materials Available for Use Work in Process, July 1, 2013 Work in Process, June 30, 2014 Cost of Goods ManufacturedDirect LaborDirect MaterialsDirect Materials UsedFactory Machinery DepreciationFactory InsuranceFactory Property TaxesFactory RepairsFactory UtilitiesIndirect LaborManufacturing OverheadPlant Managers SalaryRaw Materials Inventory, July 1, 2013Raw Materials Inventory, June 30, 2014Raw Materials PurchasesTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Manufacturing OverheadTotal Raw Materials Available for UseWork in Process, July 1, 2013Work in Process, June 30, 2014 Cost of Goods ManufacturedDirect LaborDirect MaterialsDirect Materials UsedFactory Machinery DepreciationFactory InsuranceFactory Property TaxesFactory RepairsFactory UtilitiesIndirect LaborManufacturing OverheadPlant Managers SalaryRaw Materials Inventory, July 1, 2013Raw Materials Inventory, June 30, 2014Raw Materials PurchasesTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Manufacturing OverheadTotal Raw Materials Available for UseWork in Process, July 1, 2013Work in Process, June 30, 2014 Cost of Goods ManufacturedDirect LaborDirect MaterialsDirect Materials UsedFactory Machinery DepreciationFactory InsuranceFactory Property TaxesFactory RepairsFactory UtilitiesIndirect LaborManufacturing OverheadPlant Managers SalaryRaw Materials Inventory, July 1, 2013Raw Materials Inventory, June 30, 2014Raw Materials PurchasesTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Manufacturing OverheadTotal Raw Materials Available for UseWork in Process, July 1, 2013Work in Process, June 30, 2014 Cost of Goods ManufacturedDirect LaborDirect MaterialsDirect Materials UsedFactory Machinery DepreciationFactory InsuranceFactory Property TaxesFactory RepairsFactory UtilitiesIndirect LaborManufacturing OverheadPlant Managers SalaryRaw Materials Inventory, July 1, 2013Raw Materials Inventory, June 30, 2014Raw Materials PurchasesTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Manufacturing OverheadTotal Raw Materials Available for UseWork in Process, July 1, 2013Work in Process, June 30, 2014 Cost of Goods ManufacturedDirect LaborDirect MaterialsDirect Materials UsedFactory Machinery DepreciationFactory InsuranceFactory Property TaxesFactory RepairsFactory UtilitiesIndirect LaborManufacturing OverheadPlant Managers SalaryRaw Materials Inventory, July 1, 2013Raw Materials Inventory, June 30, 2014Raw Materials PurchasesTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Manufacturing OverheadTotal Raw Materials Available for UseWork in Process, July 1, 2013Work in Process, June 30, 2014 Cost of Goods ManufacturedDirect LaborDirect MaterialsDirect Materials UsedFactory Machinery DepreciationFactory InsuranceFactory Property TaxesFactory RepairsFactory UtilitiesIndirect LaborManufacturing OverheadPlant Managers SalaryRaw Materials Inventory, July 1, 2013Raw Materials Inventory, June 30, 2014Raw Materials PurchasesTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Manufacturing OverheadTotal Raw Materials Available for UseWork in Process, July 1, 2013Work in Process, June 30, 2014 Cost of Goods ManufacturedDirect LaborDirect MaterialsDirect Materials UsedFactory Machinery DepreciationFactory InsuranceFactory Property TaxesFactory RepairsFactory UtilitiesIndirect LaborManufacturing OverheadPlant Managers SalaryRaw Materials Inventory, July 1, 2013Raw Materials Inventory, June 30, 2014Raw Materials PurchasesTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Manufacturing OverheadTotal Raw Materials Available for UseWork in Process, July 1, 2013Work in Process, June 30, 2014 Cost of Goods ManufacturedDirect LaborDirect MaterialsDirect Materials UsedFactory Machinery DepreciationFactory InsuranceFactory Property TaxesFactory RepairsFactory UtilitiesIndirect LaborManufacturing OverheadPlant Managers SalaryRaw Materials Inventory, July 1, 2013Raw Materials Inventory, June 30, 2014Raw Materials PurchasesTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Manufacturing OverheadTotal Raw Materials Available for UseWork in Process, July 1, 2013Work in Process, June 30, 2014 Cost of Goods Manufactured Direct Labor Direct Materials Direct Materials Used Factory Machinery Depreciation Factory Insurance Factory Property Taxes Factory Repairs Factory Utilities Indirect Labor Manufacturing Overhead Plant Managers Salary Raw Materials Inventory, July 1, 2013 Raw Materials Inventory, June 30, 2014 Raw Materials Purchases Total Cost of Work in Process Total Manufacturing Costs Total Manufacturing Overhead Total Raw Materials Available for Use Work in Process, July 1, 2013 Work in Process, June 30, 2014 Cost of Goods Manufactured Direct Labor Direct Materials Direct Materials Used Factory Machinery Depreciation Factory Insurance Factory Property Taxes Factory Repairs Factory Utilities Indirect Labor Manufacturing Overhead Plant Managers Salary Raw Materials Inventory, July 1, 2013 Raw Materials Inventory, June 30, 2014 Raw Materials Purchases Total Cost of Work in Process Total Manufacturing Costs Total Manufacturing Overhead Total Raw Materials Available for Use Work in Process, July 1, 2013 Work in Process, June 30, 2014 Add Less Cost of Goods Manufactured Direct Labor Direct Materials Direct Materials Used Factory Machinery Depreciation Factory Insurance Factory Property Taxes Factory Repairs Factory Utilities Indirect Labor Manufacturing Overhead Plant Managers Salary Raw Materials Inventory, July 1, 2013 Raw Materials Inventory, June 30, 2014 Raw Materials Purchases Total Cost of Work in Process Total Manufacturing Costs Total Manufacturing Overhead Total Raw Materials Available for Use Work in Process, July 1, 2013 Work in Process, June 30, 2014 Cost of Goods Manufactured Direct Labor Direct Materials Direct Materials Used Factory Machinery Depreciation Factory Insurance Factory Property Taxes Factory Repairs Factory Utilities Indirect Labor Manufacturing Overhead Plant Managers Salary Raw Materials Inventory, July 1, 2013 Raw Materials Inventory, June 30, 2014 Raw Materials Purchases Total Cost of Work in Process Total Manufacturing Costs Total Manufacturing Overhead Total Raw Materials Available for Use Work in Process, July 1, 2013 Work in Process, June 30, 2014 $

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The following data were taken from the records of Clarkson Company for the fiscal year ended June 30, 2014. Raw Materials Inventory 7/1/13 $ 53,510

The following data were taken from the records of Clarkson Company for the fiscal year ended June 30, 2014.

Raw Materials Inventory 7/1/13	$ 53,510	Factory Insurance	$ 5,060
Raw Materials Inventory 6/30/14	43,480	Factory Machinery Depreciation	16,970
Finished Goods Inventory 7/1/13	97,120	Factory Utilities	29,310
Finished Goods Inventory 6/30/14	98,890	Office Utilities Expense	9,250
Work in Process Inventory 7/1/13	21,510	Sales Revenue	561,630
Work in Process Inventory 6/30/14	22,800	Sales Discounts	4,710
Direct Labor	142,020	Plant Managers Salary	62,300
Indirect Labor	26,190	Factory Property Taxes	9,610
Accounts Receivable	33,320	Factory Repairs	2,350
Raw Materials Purchases	97,520
Cash	35,010

(a)Prepare a cost of goods manufactured schedule. (Assume all raw materials used were direct materials.)

CLARKSON COMPANY Cost of Goods Manufactured Schedule For the Year Ended June 30, 2014
Cost of Goods Manufactured Direct Labor Direct Materials Direct Materials Used Factory Machinery Depreciation Factory Insurance Factory Property Taxes Factory Repairs Factory Utilities Indirect Labor Manufacturing Overhead Plant Managers Salary Raw Materials Inventory, July 1, 2013 Raw Materials Inventory, June 30, 2014 Raw Materials Purchases Total Cost of Work in Process Total Manufacturing Costs Total Manufacturing Overhead Total Raw Materials Available for Use Work in Process, July 1, 2013 Work in Process, June 30, 2014	$
Cost of Goods Manufactured Direct Labor Direct Materials Direct Materials Used Factory Machinery Depreciation Factory Insurance Factory Property Taxes Factory Repairs Factory Utilities Indirect Labor Manufacturing Overhead Plant Managers Salary Raw Materials Inventory, July 1, 2013 Raw Materials Inventory, June 30, 2014 Raw Materials Purchases Total Cost of Work in Process Total Manufacturing Costs Total Manufacturing Overhead Total Raw Materials Available for Use Work in Process, July 1, 2013 Work in Process, June 30, 2014
Cost of Goods ManufacturedDirect LaborDirect MaterialsDirect Materials UsedFactory Machinery DepreciationFactory InsuranceFactory Property TaxesFactory RepairsFactory UtilitiesIndirect LaborManufacturing OverheadPlant Managers SalaryRaw Materials Inventory, July 1, 2013Raw Materials Inventory, June 30, 2014Raw Materials PurchasesTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Manufacturing OverheadTotal Raw Materials Available for UseWork in Process, July 1, 2013Work in Process, June 30, 2014	$
Cost of Goods ManufacturedDirect LaborDirect MaterialsDirect Materials UsedFactory Machinery DepreciationFactory InsuranceFactory Property TaxesFactory RepairsFactory UtilitiesIndirect LaborManufacturing OverheadPlant Managers SalaryRaw Materials Inventory, July 1, 2013Raw Materials Inventory, June 30, 2014Raw Materials PurchasesTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Manufacturing OverheadTotal Raw Materials Available for UseWork in Process, July 1, 2013Work in Process, June 30, 2014
Cost of Goods ManufacturedDirect LaborDirect MaterialsDirect Materials UsedFactory Machinery DepreciationFactory InsuranceFactory Property TaxesFactory RepairsFactory UtilitiesIndirect LaborManufacturing OverheadPlant Managers SalaryRaw Materials Inventory, July 1, 2013Raw Materials Inventory, June 30, 2014Raw Materials PurchasesTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Manufacturing OverheadTotal Raw Materials Available for UseWork in Process, July 1, 2013Work in Process, June 30, 2014
AddLess: Cost of Goods Manufactured Direct Labor Direct Materials Direct Materials Used Factory Machinery Depreciation Factory Insurance Factory Property Taxes Factory Repairs Factory Utilities Indirect Labor Manufacturing Overhead Plant Managers Salary Raw Materials Inventory, July 1, 2013 Raw Materials Inventory, June 30, 2014 Raw Materials Purchases Total Cost of Work in Process Total Manufacturing Costs Total Manufacturing Overhead Total Raw Materials Available for Use Work in Process, July 1, 2013 Work in Process, June 30, 2014
Cost of Goods ManufacturedDirect LaborDirect MaterialsDirect Materials UsedFactory Machinery DepreciationFactory InsuranceFactory Property TaxesFactory RepairsFactory UtilitiesIndirect LaborManufacturing OverheadPlant Managers SalaryRaw Materials Inventory, July 1, 2013Raw Materials Inventory, June 30, 2014Raw Materials PurchasesTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Manufacturing OverheadTotal Raw Materials Available for UseWork in Process, July 1, 2013Work in Process, June 30, 2014	$
Cost of Goods Manufactured Direct Labor Direct Materials Direct Materials Used Factory Machinery Depreciation Factory Insurance Factory Property Taxes Factory Repairs Factory Utilities Indirect Labor Manufacturing Overhead Plant Managers Salary Raw Materials Inventory, July 1, 2013 Raw Materials Inventory, June 30, 2014 Raw Materials Purchases Total Cost of Work in Process Total Manufacturing Costs Total Manufacturing Overhead Total Raw Materials Available for Use Work in Process, July 1, 2013 Work in Process, June 30, 2014
Cost of Goods Manufactured Direct Labor Direct Materials Direct Materials Used Factory Machinery Depreciation Factory Insurance Factory Property Taxes Factory Repairs Factory Utilities Indirect Labor Manufacturing Overhead Plant Managers Salary Raw Materials Inventory, July 1, 2013 Raw Materials Inventory, June 30, 2014 Raw Materials Purchases Total Cost of Work in Process Total Manufacturing Costs Total Manufacturing Overhead Total Raw Materials Available for Use Work in Process, July 1, 2013 Work in Process, June 30, 2014
Cost of Goods ManufacturedDirect LaborDirect MaterialsDirect Materials UsedFactory Machinery DepreciationFactory InsuranceFactory Property TaxesFactory RepairsFactory UtilitiesIndirect LaborManufacturing OverheadPlant Managers SalaryRaw Materials Inventory, July 1, 2013Raw Materials Inventory, June 30, 2014Raw Materials PurchasesTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Manufacturing OverheadTotal Raw Materials Available for UseWork in Process, July 1, 2013Work in Process, June 30, 2014
Cost of Goods ManufacturedDirect LaborDirect MaterialsDirect Materials UsedFactory Machinery DepreciationFactory InsuranceFactory Property TaxesFactory RepairsFactory UtilitiesIndirect LaborManufacturing OverheadPlant Managers SalaryRaw Materials Inventory, July 1, 2013Raw Materials Inventory, June 30, 2014Raw Materials PurchasesTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Manufacturing OverheadTotal Raw Materials Available for UseWork in Process, July 1, 2013Work in Process, June 30, 2014
Cost of Goods ManufacturedDirect LaborDirect MaterialsDirect Materials UsedFactory Machinery DepreciationFactory InsuranceFactory Property TaxesFactory RepairsFactory UtilitiesIndirect LaborManufacturing OverheadPlant Managers SalaryRaw Materials Inventory, July 1, 2013Raw Materials Inventory, June 30, 2014Raw Materials PurchasesTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Manufacturing OverheadTotal Raw Materials Available for UseWork in Process, July 1, 2013Work in Process, June 30, 2014
Cost of Goods ManufacturedDirect LaborDirect MaterialsDirect Materials UsedFactory Machinery DepreciationFactory InsuranceFactory Property TaxesFactory RepairsFactory UtilitiesIndirect LaborManufacturing OverheadPlant Managers SalaryRaw Materials Inventory, July 1, 2013Raw Materials Inventory, June 30, 2014Raw Materials PurchasesTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Manufacturing OverheadTotal Raw Materials Available for UseWork in Process, July 1, 2013Work in Process, June 30, 2014
Cost of Goods ManufacturedDirect LaborDirect MaterialsDirect Materials UsedFactory Machinery DepreciationFactory InsuranceFactory Property TaxesFactory RepairsFactory UtilitiesIndirect LaborManufacturing OverheadPlant Managers SalaryRaw Materials Inventory, July 1, 2013Raw Materials Inventory, June 30, 2014Raw Materials PurchasesTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Manufacturing OverheadTotal Raw Materials Available for UseWork in Process, July 1, 2013Work in Process, June 30, 2014
Cost of Goods ManufacturedDirect LaborDirect MaterialsDirect Materials UsedFactory Machinery DepreciationFactory InsuranceFactory Property TaxesFactory RepairsFactory UtilitiesIndirect LaborManufacturing OverheadPlant Managers SalaryRaw Materials Inventory, July 1, 2013Raw Materials Inventory, June 30, 2014Raw Materials PurchasesTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Manufacturing OverheadTotal Raw Materials Available for UseWork in Process, July 1, 2013Work in Process, June 30, 2014
Cost of Goods ManufacturedDirect LaborDirect MaterialsDirect Materials UsedFactory Machinery DepreciationFactory InsuranceFactory Property TaxesFactory RepairsFactory UtilitiesIndirect LaborManufacturing OverheadPlant Managers SalaryRaw Materials Inventory, July 1, 2013Raw Materials Inventory, June 30, 2014Raw Materials PurchasesTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Manufacturing OverheadTotal Raw Materials Available for UseWork in Process, July 1, 2013Work in Process, June 30, 2014
Cost of Goods ManufacturedDirect LaborDirect MaterialsDirect Materials UsedFactory Machinery DepreciationFactory InsuranceFactory Property TaxesFactory RepairsFactory UtilitiesIndirect LaborManufacturing OverheadPlant Managers SalaryRaw Materials Inventory, July 1, 2013Raw Materials Inventory, June 30, 2014Raw Materials PurchasesTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Manufacturing OverheadTotal Raw Materials Available for UseWork in Process, July 1, 2013Work in Process, June 30, 2014
Cost of Goods Manufactured Direct Labor Direct Materials Direct Materials Used Factory Machinery Depreciation Factory Insurance Factory Property Taxes Factory Repairs Factory Utilities Indirect Labor Manufacturing Overhead Plant Managers Salary Raw Materials Inventory, July 1, 2013 Raw Materials Inventory, June 30, 2014 Raw Materials Purchases Total Cost of Work in Process Total Manufacturing Costs Total Manufacturing Overhead Total Raw Materials Available for Use Work in Process, July 1, 2013 Work in Process, June 30, 2014
Cost of Goods Manufactured Direct Labor Direct Materials Direct Materials Used Factory Machinery Depreciation Factory Insurance Factory Property Taxes Factory Repairs Factory Utilities Indirect Labor Manufacturing Overhead Plant Managers Salary Raw Materials Inventory, July 1, 2013 Raw Materials Inventory, June 30, 2014 Raw Materials Purchases Total Cost of Work in Process Total Manufacturing Costs Total Manufacturing Overhead Total Raw Materials Available for Use Work in Process, July 1, 2013 Work in Process, June 30, 2014
Add Less : Cost of Goods Manufactured Direct Labor Direct Materials Direct Materials Used Factory Machinery Depreciation Factory Insurance Factory Property Taxes Factory Repairs Factory Utilities Indirect Labor Manufacturing Overhead Plant Managers Salary Raw Materials Inventory, July 1, 2013 Raw Materials Inventory, June 30, 2014 Raw Materials Purchases Total Cost of Work in Process Total Manufacturing Costs Total Manufacturing Overhead Total Raw Materials Available for Use Work in Process, July 1, 2013 Work in Process, June 30, 2014
Cost of Goods Manufactured Direct Labor Direct Materials Direct Materials Used Factory Machinery Depreciation Factory Insurance Factory Property Taxes Factory Repairs Factory Utilities Indirect Labor Manufacturing Overhead Plant Managers Salary Raw Materials Inventory, July 1, 2013 Raw Materials Inventory, June 30, 2014 Raw Materials Purchases Total Cost of Work in Process Total Manufacturing Costs Total Manufacturing Overhead Total Raw Materials Available for Use Work in Process, July 1, 2013 Work in Process, June 30, 2014	$