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The following data were taken from the records of Clarkson Company for the fiscal year ended June 30, 2020. $4,700 Raw Materials Inventory 7/1/19 $54,600 Raw Materials Inventory 6/30/20 44,200 Finished Goods Inventory 7/1/19 9 6,800 Finished Goods Inventory 6/30/2026,300 Work in Process Inventory 7/1/19 24,600 Work in Process Inventory 6/30/20 29,600 Direct Labor 147,050 Indirect Labor 25,660 Accounts Receivable 35,300 Factory Insurance Factory Machinery Depreciation Factory Utilities Office Utilities Expense Sales Revenue Sales Discounts Plant Manager's Salary Factory Property Taxes Factory Repairs Raw Materials Purchases Cash 31,600 8,550 562,900 4,600 65,400 9,610 2,500 98,100 36,300 Your answer is partially correct. Prepare a cost of goods manufactured schedule. (Assume all raw materials used were direct materials.) CLARKSON COMPANY Cost of Goods Manufactured Schedule For the Year Ended June 30, 2020 Work in Process Inventory, July 1, 2019 4 24600 Direct Materials Raw Materials Inventory, July 1, 2019 54600 Raw Materials Purchases 98100 152700 . 44200 i Total Raw Materials Available for Use Less : Direct Materials Used Direct Labor A 108500 147,050 Manufacturing Overhead Factory Machinery Depreciation 17,700 Factory Utilities 31,600 Indirect Labor 25,660 Factory Insurance 4,700 Factory Property Taxes 9,610 2,500 Factory Repairs Plant Manager's Salary 65,400 Total Manufacturing Overhead 157170 Total Manufacturing Costs 412720 Work in Process Inventory, July 1, 2019 24600 Less : Work in Process Inventory, June 30, 2020 26300 Cost of Goods Manufactured (1700)