The following data were taken from the records of Swifty Company for the fiscal year ended June 30, 2020. Raw Materials Inventory 7/1/19 $49,900 Factory Insurance $4,800 Raw Materials Inventory 6/30/20 45,000 Factory Machinery Depreciation 17,100 Finished Goods Inventory 7/1/19 96,100 Factory Utilities 30,500 Finished Goods Inventory 6/30/20 28,500 Office Utilities Expense 9,550 Work in Process Inventory 7/1/19 22,700 Sales Revenue 556,800 Work in Process Inventory 6/30/20 29,200 Sales Discounts 4,500 Direct Labor 145,050 Plant Manager's Salary 65,800 Indirect Labor 27,360 Factory Property Taxes 9.910 Accounts Receivable 34,100 Factory Repairs 1,500 Raw Materials Purchases Cash 98,800 37,200 (a) Prepare a cost of goods manufactured schedule. (Assume all raw materials used were direct materials)