a. The Cost of Goods Manufactured Schedule for the month ended June 30, 2022 can be prepared as follows:
Cost of Goods Manufactured Schedule
Work in Process Beginning         $5,000
Raw materials purchase              49,900
Direct labor                                   47,000
Manufacturing Overhead             19,900
Total costs incurred                  $121,800
Ending balance                           ($7,000)
Cost of goods manufactured $114,800
b. The presentation of the ending inventories on the June 30, 2022 balance sheet will be showed as follows:
Current Assets:
Inventory:
Raw materials     $13,100
Work in process    7,000
Finished goods     8,000   $28,100
Data Analysis:
Inventory         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 $54,000
Direct labor $47,000
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
Total manufacturing overhead $19,900
T-accounts:
Raw materials
Account Titles         Debit     Credit
Beginning    $9,000
Purchases    54,000
Work in Process          $49,900
Ending                            $13,100
Work in Process
Account Titles         Debit     Credit
Beginning        $5,000
Raw materials 49,900
Direct labor     47,000
M/Overhead    19,900
Finished Goods        $114,800
Ending balance           $7,000
Finished Goods
Account Titles         Debit     Credit
Beginning balance $9,000
Work in Process     114,800
Cost of Goods Sold          $115,800
Ending balance                   $8,000
Thus, the total cost of goods manufactured for the month ended June 30, 2022 is $114,800.
Related link for computing the cost of goods manufactured at brainly.com/question/14686513