The following data were taken from the records of Larkspur Company for the fiscal year ended June 30, 2022.

Raw Materials Inventory 7/1/21		$49,900		Accounts Receivable		$34,100
Raw Materials Inventory 6/30/22		45,000		Factory Insurance		4,800
Finished Goods Inventory 7/1/21		96,100		Factory Machinery Depreciation		17,100
Finished Goods Inventory 6/30/22		28,500		Factory Utilities		30,500
Work in Process Inventory 7/1/21		22,700		Office Utilities Expense		9,550
Work in Process Inventory 6/30/22		29,200		Sales Revenue		556,800
Direct Labor		145,050		Sales Discounts		4,500
Indirect Labor		27,360		Factory Manager's Salary		65,800
				Factory Property Taxes		9,910
				Factory Repairs		1,500
				Raw Materials Purchases		98,800
				Cash		37,200

(a)

a cost of goods manufactured schedule. (Assume that all raw materials used were direct materials.)

LARKSPUR COMPANY Cost of Goods Manufactured Schedule choose the accounting period For the Year Ended June 30, 2022June 30, 2022For the Month Ended June 30, 2022
select an opening name for the schedule Cost of Goods ManufacturedDirect LaborDirect MaterialsDirect Materials UsedFactory Machinery DepreciationFactory InsuranceFactory Property TaxesFactory RepairsFactory UtilitiesIndirect LaborManufacturing OverheadFactory Manager's SalaryRaw Materials Inventory, July 1, 2021Raw Materials Inventory, June 30, 2022Raw Materials PurchasesTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Manufacturing OverheadTotal Raw Materials Available for UseWork in Process, July 1, 2021Work in Process, June 30, 2022Finished Goods Inventory, July 1, 2021Finished Goods Inventory, June 30, 2022Office Utilities ExpenseSales RevenueAccounts ReceivableSales DiscountsCash						$enter a dollar amount
select an opening name for section one Cost of Goods ManufacturedDirect LaborDirect MaterialsDirect Materials UsedFactory Machinery DepreciationFactory InsuranceFactory Property TaxesFactory RepairsFactory UtilitiesIndirect LaborManufacturing OverheadFactory Manager's SalaryRaw Materials Inventory, July 1, 2021Raw Materials Inventory, June 30, 2022Raw Materials PurchasesTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Manufacturing OverheadTotal Raw Materials Available for UseWork in Process, July 1, 2021Work in Process, June 30, 2022Finished Goods Inventory, July 1, 2021Finished Goods Inventory, June 30, 2022Office Utilities ExpenseSales RevenueSales DiscountsAccounts ReceivableCash
select an item Cost of Goods ManufacturedDirect LaborDirect MaterialsDirect Materials UsedFactory Machinery DepreciationFactory InsuranceFactory Property TaxesFactory RepairsFactory UtilitiesIndirect LaborManufacturing OverheadFactory Manager's SalaryRaw Materials Inventory, July 1, 2021Raw Materials Inventory, June 30, 2022Raw Materials PurchasesTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Manufacturing OverheadTotal Raw Materials Available for UseWork in Process, July 1, 2021Work in Process, June 30, 2022Finished Goods Inventory, July 1, 2021Finished Goods Inventory, June 30, 2022CashAccounts ReceivableSales DiscountsSales RevenueOffice Utilities Expense		$enter a dollar amount
select an item Cost of Goods ManufacturedDirect LaborDirect MaterialsDirect Materials UsedFactory Machinery DepreciationFactory InsuranceFactory Property TaxesFactory RepairsFactory UtilitiesIndirect LaborManufacturing OverheadFactory Manager's SalaryRaw Materials Inventory, July 1, 2021Raw Materials Inventory, June 30, 2022Raw Materials PurchasesTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Manufacturing OverheadTotal Raw Materials Available for UseWork in Process, July 1, 2021Work in Process, June 30, 2022Finished Goods Inventory, July 1, 2021Finished Goods Inventory, June 30, 2022Office Utilities ExpenseSales RevenueSales DiscountsAccounts ReceivableCash		enter a dollar amount
select an item Cost of Goods ManufacturedDirect LaborDirect MaterialsDirect Materials UsedFactory Machinery DepreciationFactory InsuranceFactory Property TaxesFactory RepairsFactory UtilitiesIndirect LaborManufacturing OverheadFactory Manager's SalaryRaw Materials Inventory, July 1, 2021Raw Materials Inventory, June 30, 2022Raw Materials PurchasesTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Manufacturing OverheadTotal Raw Materials Available for UseWork in Process, July 1, 2021Work in Process, June 30, 2022Finished Goods Inventory, July 1, 2021Finished Goods Inventory, June 30, 2022CashAccounts ReceivableSales DiscountsSales RevenueOffice Utilities Expense		enter a total of the two previous amounts
select between addition and deduction AddLess:select an item Cost of Goods ManufacturedDirect LaborDirect MaterialsDirect Materials UsedFactory Machinery DepreciationFactory InsuranceFactory Property TaxesFactory RepairsFactory UtilitiesIndirect LaborManufacturing OverheadFactory Manager's SalaryRaw Materials Inventory, July 1, 2021Raw Materials Inventory, June 30, 2022Raw Materials PurchasesTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Manufacturing OverheadTotal Raw Materials Available for UseWork in Process, July 1, 2021Work in Process, June 30, 2022Finished Goods Inventory, July 1, 2021Finished Goods Inventory, June 30, 2022Office Utilities ExpenseSales RevenueSales DiscountsAccounts ReceivableCash		enter a dollar amount
select a closing name for section one Cost of Goods ManufacturedDirect LaborDirect MaterialsDirect Materials UsedFactory Machinery DepreciationFactory InsuranceFactory Property TaxesFactory RepairsFactory UtilitiesIndirect LaborManufacturing OverheadFactory Manager's SalaryRaw Materials Inventory, July 1, 2021Raw Materials Inventory, June 30, 2022Raw Materials PurchasesTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Manufacturing OverheadTotal Raw Materials Available for UseWork in Process, July 1, 2021Work in Process, June 30, 2022Finished Goods Inventory, July 1, 2021Finished Goods Inventory, June 30, 2022CashAccounts ReceivableSales DiscountsSales RevenueOffice Utilities Expense				$enter a total amount for section one
select an item Cost of Goods ManufacturedDirect LaborDirect MaterialsDirect Materials UsedFactory Machinery DepreciationFactory InsuranceFactory Property TaxesFactory RepairsFactory UtilitiesIndirect LaborManufacturing OverheadFactory Manager's SalaryRaw Materials Inventory, July 1, 2021Raw Materials Inventory, June 30, 2022Raw Materials PurchasesTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Manufacturing OverheadTotal Raw Materials Available for UseWork in Process, July 1, 2021Work in Process, June 30, 2022Finished Goods Inventory, July 1, 2021Finished Goods Inventory, June 30, 2022Office Utilities ExpenseSales RevenueSales DiscountsAccounts ReceivableCash				enter a dollar amount
select an opening name for section two Cost of Goods ManufacturedDirect LaborDirect MaterialsDirect Materials UsedFactory Machinery DepreciationFactory InsuranceFactory Property TaxesFactory RepairsFactory UtilitiesIndirect LaborManufacturing OverheadFactory Manager's SalaryRaw Materials Inventory, July 1, 2021Raw Materials Inventory, June 30, 2022Raw Materials PurchasesTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Manufacturing OverheadTotal Raw Materials Available for UseWork in Process, July 1, 2021Work in Process, June 30, 2022Finished Goods Inventory, July 1, 2021Finished Goods Inventory, June 30, 2022CashAccounts ReceivableSales DiscountsSales RevenueOffice Utilities Expense
select an item Cost of Goods ManufacturedDirect LaborDirect MaterialsDirect Materials UsedFactory Machinery DepreciationFactory InsuranceFactory Property TaxesFactory RepairsFactory UtilitiesIndirect LaborManufacturing OverheadFactory Manager's SalaryRaw Materials Inventory, July 1, 2021Raw Materials Inventory, June 30, 2022Raw Materials PurchasesTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Manufacturing OverheadTotal Raw Materials Available for UseWork in Process, July 1, 2021Work in Process, June 30, 2022Finished Goods Inventory, July 1, 2021Finished Goods Inventory, June 30, 2022Office Utilities ExpenseSales RevenueSales DiscountsAccounts ReceivableCash		enter a dollar amount
select an item Cost of Goods ManufacturedDirect LaborDirect MaterialsDirect Materials UsedFactory Machinery DepreciationFactory InsuranceFactory Property TaxesFactory RepairsFactory UtilitiesIndirect LaborManufacturing OverheadFactory Manager's SalaryRaw Materials Inventory, July 1, 2021Raw Materials Inventory, June 30, 2022Raw Materials PurchasesTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Manufacturing OverheadTotal Raw Materials Available for UseWork in Process, July 1, 2021Work in Process, June 30, 2022Finished Goods Inventory, July 1, 2021Finished Goods Inventory, June 30, 2022CashAccounts ReceivableSales DiscountsSales RevenueOffice Utilities Expense		enter a dollar amount
select an item Cost of Goods ManufacturedDirect LaborDirect MaterialsDirect Materials UsedFactory Machinery DepreciationFactory InsuranceFactory Property TaxesFactory RepairsFactory UtilitiesIndirect LaborManufacturing OverheadFactory Manager's SalaryRaw Materials Inventory, July 1, 2021Raw Materials Inventory, June 30, 2022Raw Materials PurchasesTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Manufacturing OverheadTotal Raw Materials Available for UseWork in Process, July 1, 2021Work in Process, June 30, 2022Finished Goods Inventory, July 1, 2021Finished Goods Inventory, June 30, 2022Office Utilities ExpenseSales RevenueSales DiscountsAccounts ReceivableCash		enter a dollar amount
select an item Cost of Goods ManufacturedDirect LaborDirect MaterialsDirect Materials UsedFactory Machinery DepreciationFactory InsuranceFactory Property TaxesFactory RepairsFactory UtilitiesIndirect LaborManufacturing OverheadFactory Manager's SalaryRaw Materials Inventory, July 1, 2021Raw Materials Inventory, June 30, 2022Raw Materials PurchasesTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Manufacturing OverheadTotal Raw Materials Available for UseWork in Process, July 1, 2021Work in Process, June 30, 2022Finished Goods Inventory, July 1, 2021Finished Goods Inventory, June 30, 2022CashAccounts ReceivableSales DiscountsSales RevenueOffice Utilities Expense		enter a dollar amount
select an item Cost of Goods ManufacturedDirect LaborDirect MaterialsDirect Materials UsedFactory Machinery DepreciationFactory InsuranceFactory Property TaxesFactory RepairsFactory UtilitiesIndirect LaborManufacturing OverheadFactory Manager's SalaryRaw Materials Inventory, July 1, 2021Raw Materials Inventory, June 30, 2022Raw Materials PurchasesTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Manufacturing OverheadTotal Raw Materials Available for UseWork in Process, July 1, 2021Work in Process, June 30, 2022Finished Goods Inventory, July 1, 2021Finished Goods Inventory, June 30, 2022Office Utilities ExpenseSales RevenueSales DiscountsAccounts ReceivableCash		enter a dollar amount
select an item Cost of Goods ManufacturedDirect LaborDirect MaterialsDirect Materials UsedFactory Machinery DepreciationFactory InsuranceFactory Property TaxesFactory RepairsFactory UtilitiesIndirect LaborManufacturing OverheadFactory Manager's SalaryRaw Materials Inventory, July 1, 2021Raw Materials Inventory, June 30, 2022Raw Materials PurchasesTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Manufacturing OverheadTotal Raw Materials Available for UseWork in Process, July 1, 2021Work in Process, June 30, 2022Finished Goods Inventory, July 1, 2021Finished Goods Inventory, June 30, 2022CashAccounts ReceivableSales DiscountsSales RevenueOffice Utilities Expense		enter a dollar amount
select an item Cost of Goods ManufacturedDirect LaborDirect MaterialsDirect Materials UsedFactory Machinery DepreciationFactory InsuranceFactory Property TaxesFactory RepairsFactory UtilitiesIndirect LaborManufacturing OverheadFactory Manager's SalaryRaw Materials Inventory, July 1, 2021Raw Materials Inventory, June 30, 2022Raw Materials PurchasesTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Manufacturing OverheadTotal Raw Materials Available for UseWork in Process, July 1, 2021Work in Process, June 30, 2022Finished Goods Inventory, July 1, 2021Finished Goods Inventory, June 30, 2022Office Utilities ExpenseSales RevenueSales DiscountsAccounts ReceivableCash		enter a dollar amount
select a closing name for section two Cost of Goods ManufacturedDirect LaborDirect MaterialsDirect Materials UsedFactory Machinery DepreciationFactory InsuranceFactory Property TaxesFactory RepairsFactory UtilitiesIndirect LaborManufacturing OverheadFactory Manager's SalaryRaw Materials Inventory, July 1, 2021Raw Materials Inventory, June 30, 2022Raw Materials PurchasesTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Manufacturing OverheadTotal Raw Materials Available for UseWork in Process, July 1, 2021Work in Process, June 30, 2022Finished Goods Inventory, July 1, 2021Finished Goods Inventory, June 30, 2022CashAccounts ReceivableSales DiscountsSales RevenueOffice Utilities Expense				enter a total amount for section two
select a summarizing line for the first part Cost of Goods ManufacturedDirect LaborDirect MaterialsDirect Materials UsedFactory Machinery DepreciationFactory InsuranceFactory Property TaxesFactory RepairsFactory UtilitiesIndirect LaborManufacturing OverheadFactory Manager's SalaryRaw Materials Inventory, July 1, 2021Raw Materials Inventory, June 30, 2022Raw Materials PurchasesTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Manufacturing OverheadTotal Raw Materials Available for UseWork in Process, July 1, 2021Work in Process, June 30, 2022Finished Goods Inventory, July 1, 2021Finished Goods Inventory, June 30, 2022Office Utilities ExpenseSales RevenueSales DiscountsAccounts ReceivableCash						enter a total amount for the first part
select a summarizing line for the second part Cost of Goods ManufacturedDirect LaborDirect MaterialsDirect Materials UsedFactory Machinery DepreciationFactory InsuranceFactory Property TaxesFactory RepairsFactory UtilitiesIndirect LaborManufacturing OverheadFactory Manager's SalaryRaw Materials Inventory, July 1, 2021Raw Materials Inventory, June 30, 2022Raw Materials PurchasesTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Manufacturing OverheadTotal Raw Materials Available for UseWork in Process, July 1, 2021Work in Process, June 30, 2022Finished Goods Inventory, July 1, 2021Finished Goods Inventory, June 30, 2022CashAccounts ReceivableSales DiscountsSales RevenueOffice Utilities Expense						enter a total amount for all two parts
select between addition and deduction AddLess:select an item Cost of Goods ManufacturedDirect LaborDirect MaterialsDirect Materials UsedFactory Machinery DepreciationFactory InsuranceFactory Property TaxesFactory RepairsFactory UtilitiesIndirect LaborManufacturing OverheadFactory Manager's SalaryRaw Materials Inventory, July 1, 2021Raw Materials Inventory, June 30, 2022Raw Materials PurchasesTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Manufacturing OverheadTotal Raw Materials Available for UseWork in Process, July 1, 2021Work in Process, June 30, 2022Finished Goods Inventory, July 1, 2021Finished Goods Inventory, June 30, 2022Office Utilities ExpenseSales RevenueSales DiscountsAccounts ReceivableCash						enter a dollar amount
select a closing name for this schedule Cost of Goods ManufacturedDirect LaborDirect MaterialsDirect Materials UsedFactory Machinery DepreciationFactory InsuranceFactory Property TaxesFactory RepairsFactory UtilitiesIndirect LaborManufacturing OverheadFactory Manager's SalaryRaw Materials Inventory, July 1, 2021Raw Materials Inventory, June 30, 2022Raw Materials PurchasesTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Manufacturing OverheadTotal Raw Materials Available for UseWork in Process, July 1, 2021Work in Process, June 30, 2022Finished Goods Inventory, July 1, 2021Finished Goods Inventory, June 30, 2022CashAccounts ReceivableSales DiscountsSales RevenueOffice Utilities Expense						$enter a total amount for this schedule

eTextbook and Media

List of Accounts

Assistance Used

• Accounts Receivable
• Administrative Expenses
• Cash
• Direct Labor
• Factory Depreciation
• Factory Insurance
• Factory Manager's Salary
• Factory Property Taxes
• Factory Repairs
• Factory Utilities
• Finished Goods Inventory
• Income Summary
• Income Tax Expense
• Indirect Labor
• Manufacturing Summary
• Prepaid Expense
• Raw Materials Inventory
• Raw Materials Purchases
• Retained Earnings
• Sales
• Selling Expenses
• Work in Process Inventory