The following data were taken from the records of Clarkson Company for the fiscal year ended June 30,2022 . Factory Utilities Indirect Labor Manufacturing Overhead Factory Manager's Salary Raw Materials inventory, July 1, 2021 Raw Materials inventory, June 30, 2022 Raw Materials Purchases Total Cost of Work in Process Total Manufacturing Costs Total Manufacturing overhead Total Raw Materials Avaliable for Use Work in Process, July 1, 2021 Work in Process, June 30, 2022 Finished Goods inventory, July 1, 2021 Finished Goods Inventory, June 30, 2022 Otfice Utiltios Expense Salos Revenue Accounts Recelvablo soles Discounts Cash