1-16 An analysis of the accounts of Roberts Company reveals the following manufacturing cost data for the month ended June 30, 2014. Inventories Beginning Ending Raw materials $9,000 $13,100 Work in process 5,000 7,000 Finished goods 9,000 8,000 Costs incurred: Raw materials purchases $54,000 Direct labor 47,000 Manufacturing overhead 19,900 The specific overhead costs were: Indirect labor $5,500 Machinery repairs 1,800 Factory insurance 4,000 Factory utilities 3,100 Machinery depreciation 4,000 Miscellaneous factory costs 1,500 Assume that all raw materials used were direct materials. Instructions: (a) Prepare the cost of goods manufactured schedule for the month ended June 30, 2014. (b) Show the presentation of the ending inventories on the June 30, 2014, balance sheet.