The following data were taken from the records of Crane Company for the fiscal year ended June 30, 2020 Raw Materials Inventory 7/1/19 $48,100 Factory Insurance $4,700 Raw Materials Inventory 6/30/20 39,700 Factory Machinery Depreciation 16,100 Finished Goods Inventory 7/1/19 96,100 Factory Utilities 28,700 Finished Goods Inventory 6/30/20 19,900 Office Utilities Expense 8,550 Work in Process Inventory 7/1/19 19,900 Sales Revenue 555,000 Work in Process Inventory 6/30/20 19,900 Sales Discounts 4,300 Direct Labor 139,350 Plant Manager's Salary 61,100 Indirect Labor 24,560 Factory Property Taxes 9,610 Accounts Receivable 27,100 Factory Repairs 1,500 Raw Materials Purchases 96.500 Cash 32,100 ssments/ee0d6294-12bd-423 CRANE COMPANY Cost of Goods Manufactured Schedule