The following selected information was extracted from the $2022/20233$ accounting records of Fortuna Manufacturing:Work in process, Jul $1,2022$Direct materials, Jun $30,2023100,000$Finished goods, Jun $30,202350,000$Work in process, Jun $30,2023120\mathrm{.}000$Finished goods, Jul $1,202220,000$Direct materials, Jul $1,2022400,000$Machinery purchaseSI$300\mathrm{.}0006,350,000$Factory utilities$50\mathrm{.}000$Retail store utilities$20,000$Indirect manufacturing labour$200,000$Depreciation $-$ Plant and equipment$90,000$Depreciation $-$ retail store equipmentS$55,000$Revenuess$3,500,000$Miscellaneous manufacturing overhead$100\mathrm{.}000$Miscellaneous retail store overhead$70,000190\mathrm{.}000$Marketing, distribution and customer service costsDirect materials purchasedDirect manufacturing labourSupplies used in factoryProperty taxes on factory$800\mathrm{.}000400,00060\mathrm{.}00010\mathrm{.}000$