An analysis of the accounts of Beautiful Bottles Pty Ltd reveals the following manufacturing cost data for the month ended 30 June 2016.

		Beginning		Ending
Inventories: Raw materials Work in process Finished goods Costs incurred: Raw materials purchases Direct labour Manufacturing overhead		$14 000 10 000 16 000 $128 000 100 000 60 000		$22 200 18 000 12 000
Specific overhead costs: Indirect labour Factory insurance Machinery depreciation Machinery repairs Factory utilities Miscellaneous factory costs		$31 200 8 000 8 000 3 600 6 200 3 000

Required

A. Prepare the cost of goods manufactured schedule for the month ended 30 June 2016

B. Show the presentation of the ending inventories on the 30 June 2016 Balance Sheet/Statement of Financial Position.