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		$52,600		Factory Insurance		$5,700
Raw Materials Inventory 6/30/20		49,400		Factory Machinery Depreciation		18,100
Finished Goods Inventory 7/1/19		99,400		Factory Utilities		29,900
Finished Goods Inventory 6/30/20		24,300		Office Utilities Expense		8,750
Work in Process Inventory 7/1/19		21,200		Sales Revenue		562,600
Work in Process Inventory 6/30/20		23,200		Sales Discounts		4,400
Direct Labor		142,650		Plant Managers Salary		62,400
Indirect Labor		24,960		Factory Property Taxes		9,910
Accounts Receivable		31,400		Factory Repairs		1,600
				Raw Materials Purchases		97,600
				Cash		39,100

(a)

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