The following data were taken from the records of Clarkson Company for the fiscal year ended June 30, 2017. Raw Materials Inventory 7/1/16 Raw Materials Inventory 6/30/17 Finished Goods Inventory 7/1/16 Finished Goods Inventory 6/30/17 Work in Process Inventory 7/1/16 Work in Process Inventory 6/30/17 Direct Labor Indirect Labor Accounts Receivable $48,100 46,200 99,600 21,600 27,700 25,300 144,150 24,960 29,900 Factory Insurance Factory Machinery Depreciation Factory Utilities Office Utilities Expense Sales Revenue Sales Discounts Plant Manager's Salary Factory Property Taxes Factory Repairs Raw Materials Purchases Cash $5,600 18,600 29,200 8,850 561,400 4,900 64,400 9,910 2,100 99,200 40,700 Cost of Goods Manufactured Schedule 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 Manager's Salary Raw Materials Inventory, July 1, 2016 Raw Materials Inventory, June 30, 2017 Raw Materials Purchases Total Cost of Work in Process Inventory Total Manufacturing Costs Total Manufacturing Overhead Total Raw Materials Available for Use Work in Process Inventory, July 1, 2016 Work in Process Inventory, June 30, 2017 Finished Goods Inventory, July 1, 2016 Finished Goods Inventory, June 30, 2017 Cash Accounts Receivable Sales Discounts Sales Revenue Office Utilities Expense