The following data were taken from the records of Metlock Company for the fiscal year ended June 30, 2022. $53.000 $32,700 Accounts Receivable Factory Insurance 48.400 4,800 97.400 Raw Materials Inventory 7/1/21 Raw Materials Inventory 6/30/22 Finished Goods Inventory 7/1/21 Finished Goods Inventory 6/30/22 Work in Process Inventory 7/1/21 Work in Process Inventory 6/30/22 Factory Machinery Depreciation 18,600 23.100 30,500 Factory Utilities Office Utilities Expense 28,000 8.750 27.100 Sales Revenue 563,100 Direct Labor 143.150 5.000 Indirect Labor Sales Discounts Factory Manager's Salary 25.760 64.200 Factory Property Taxes 9,610 Factory Repairs 1.700 Raw Materials Purchases 97.000 Cash 41,000 METLOCK COMPANY Cost of Goods Manufactured Schedule THE