Use the Following Information to Prepare the Schedule of Cost

Use the following information to prepare the schedule of cost of goods manufactured for Graffstone Company for the month ended June 30.
$$\begin{array} { l | l } \text { Work in Process inventory. May 31 } & \$ 12,600 \\\hline \text { Work in Procest inventory. June 30 } & 16,500 \\\hline \text { Direct materials used during June } & 21,000 \\\hline \text { Direct labor used during June } & 31,000 \\\hline \text { Factory overhead: } & \\\hline \text { Indirect material } & 6,400 \\\hline \text { Indirect labor } & 9,200 \\\hline \text { Factory rent } & 12,000 \\\hline \text { Factory depreciation } & 15,000 \\\hline \text { Factory utilities } & 18,400\end{array}$$