The following data were taken from the records of Marin Company for the fiscal year ended June 30, 2025. Raw Materials Inventory 7/1/24 $48,100 Accounts Receivable $31,200 Raw Materials Inventory 6/30/25 44,400 Factory Insurance 5,100 Finished Goods Inventory 7/1/24 98,800 Factory Machinery Depreciation 16,200 Finished Goods Inventory 6/30/25 29,500 Factory Utilities 29,300 Work in Process Inventory 7/1/24 25,700 Office Utilities Expense 9,050 Work in Process Inventory 6/30/25 24,900 Sales Revenue 561,800 Direct Labor 140,350 Sales Discounts 4,800 Indirect Labor 26,460 Factory Manager's Salary 65,700 Factory Property Taxes 9,710 Factory Repairs 2,400 Raw Materials Purchases 97,800 Cash 34,300MARIN COMPANY Cost of Goods Manufactured Schedule For the Year Ended June 30, 2025 Work in Process, July 1, 2024 Direct Materials Raw Materials Inventory, July 1, 2024 $ Raw Materials Purchases Raw Materials Inventory, June 30, 2025 :
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