The following data were taken from the records of Clarkson Company for the fiscal year ended June 30, 2020. $58,100 46,600 99,700 21,900 Raw Materials Inventory 7/1/19 Raw Materials Inventory 6/30/20 Finished Goods Inventory 7/1/19 Finished Goods Inventory 6/30/20 Work in Process Inventory 7/1/19 Work in Process Inventory 6/30/20 Direct Labor Indirect Labor Accounts Receivable Factory Insurance Factory Machinery Depreciation Factory Utilities Office Utilities Expense Sales Revenue $4,800 17,100 29,400 9,350 560,500 21,200 29,400 Sales Discounts 4,700 147,550 63,400 25,360 Plant Manager's Salary Factory Property Taxes Factory Repairs Raw Materials Purchases 9,910 2,500 28,000 97,300 Cash 39,200 CLARKSON COMPANY Cost of Goods Manufactured Schedule June 30, 2020 Revenue Discounts > A