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		$52,700		Factory Insurance		$5,700
Raw Materials Inventory 6/30/17		44,600		Factory Machinery Depreciation		16,400
Finished Goods Inventory 7/1/16		98,300		Factory Utilities		30,600
Finished Goods Inventory 6/30/17		22,400		Office Utilities Expense		9,050
Work in Process Inventory 7/1/16		22,300		Sales Revenue		562,100
Work in Process Inventory 6/30/17		29,200		Sales Discounts		5,300
Direct Labor		148,650		Plant Managers Salary		63,100
Indirect Labor		24,660		Factory Property Taxes		9,910
Accounts Receivable		28,900		Factory Repairs		2,200
				Raw Materials Purchases		99,200
				Cash		38,600

Prepare a cost of goods manufactured schedule. (Assume all raw materials used were direct materials.) CLARKSON COMPANY Cost of Goods Manufactured Schedule For the Year Ended June 30, 2017 Work in Process Inventory, July 1, 2016 22300 Direct Materials Raw Materials Inventory, July 1, 2016 Raw Materials Purchases Total Raw Materials Available for Use Less 52700 99200 151900 44600 Raw Materials Inventory, June 30, 2017 Direct Materials Used 107300 Direct Labor 148650 Manufacturing Overhead Plant Manager's Salary 24660 Factory Property Taxes 5700 Factory Repairs 30600 Indirect Labor 16400 63100 Factory Insurance Factory Machinery Depreciation Factory Utilities Total Manufacturing Overhead 9910 2200 152570 Total Manufacturing Costs Total Cost of Work in Process Inventory Less 408520 430820 29200 401620 Work in Process Inventory, June 30, 2017 Cost of Goods Manufactured