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

Raw Materials Inventory 7/1/19		$50,200		Factory Insurance		$5,700
Raw Materials Inventory 6/30/20		42,000		Factory Machinery Depreciation		17,100
Finished Goods Inventory 7/1/19		98,100		Factory Utilities		28,800
Finished Goods Inventory 6/30/20		24,700		Office Utilities Expense		8,850
Work in Process Inventory 7/1/19		22,000		Sales Revenue		560,300
Work in Process Inventory 6/30/20		27,900		Sales Discounts		5,000
Direct Labor		139,350		Plant Managers Salary		64,900
Indirect Labor		24,760		Factory Property Taxes		9,610
Accounts Receivable		27,200		Factory Repairs		2,200
				Raw Materials Purchases		97,000
				Cash		37,300

CLARKSON COMPANY Cost of Goods Manufactured Schedule $ Cast 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 Manager's Salary Raw Materials Inventory, July 1, 2019 Raw Materials Inventory, June 30, 2020 Raw Materials Purchases Total Cost of Work in Process Imentary Total Manufacturing Costs Total Manufacturing Overhead Total Raw Materials Available for Use Work in Process Inventory, July 1, 2019 Work in Process Inventory, June 30, 2020 Finished Goods Inventory, July 1, 2019 Finished Goods Inventory, June 30, 2020 Cash Accounts Receivable Sales Discounts Sales Revenue Office Utilities Expanse