I am attaching the question that I am having issues with.

The following data were taken from the records of Clarkson Company for the fiscal year ended June 30, 2014. Raw Materials Inventory 7/1/13 Raw Materials Inventory 6/30/14 Finished Goods Inventory 7/1/13 Finished Goods Inventory 6/30/14 Work in Process Inventory 7/1/13 Work in Process Inventory 6/30/14 Direct Labor Indirect Labor Accounts Receivable $ 53,510 43,480 97,120 98,890 21,510 22,800 142,020 26,190 33,320 Factory Insurance Factory Machinery Depreciation Factory Utilities Office Utilities Expense Sales Revenue Sales Discounts Plant Manager's Salary Factory Property Taxes Factory Repairs $ 5,060 16,970 29,310 561,630 62,300 Raw Materials Purchases 97,520 Cash 35,010 (a) 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, 2014 $ $ : $ : $