The following data were taken from the records of Waterway Company for the fiscal year ended June 30, 2020.

Raw Materials Inventory 7/1/19

$48,100

Factory Insurance

$5,600Raw Materials Inventory 6/30/20

46,200

Factory Machinery Depreciation

18,600Finished Goods Inventory 7/1/19

99,600

Factory Utilities

29,200Finished Goods Inventory 6/30/20

21,600

Office Utilities Expense

8,850Work in Process Inventory 7/1/19

27,700

Sales Revenue

561,400Work in Process Inventory 6/30/20

25,300

Sales Discounts

4,900Direct Labor

144,150

Plant Manager's Salary

64,400Indirect Labor

24,960

Factory Property Taxes

9,910Accounts Receivable

29,900

Factory Repairs

2,100

Raw Materials Purchases

99,200

Cash

40,700

(a)

Show a cost of goods manufactured schedule