The analysis of accounts of Chamberlin Manufacturing reveals the given manufacturing cost data for the month ended June 30, 2008.

Inventories          Beginning  Ending

Raw materials      $9,000     $13,100

Work in process     5,000      7,000

Finished goods       9,000     6,000

Costs incurred: Raw materials purchases $54,000, direct labor $57,000, manufacturing overhead $19,900. The specific overhead costs were: indirect labor $5,500, factory insurance $4,000, machinery depreciation $4,000, machinery repairs $1,800, factory utilities $3,100, miscellaneous factory costs $1,500. Suppose that all the raw materials used were direct materials.

Instructions:

a) Make the cost of goods manufactured schedule for the month ended June 30, 2008.

b) Show the presentation of the ending inventories on the June 30, 2008, balance sheet.