Pirkl Corporation has provided the following data for the month of March:
| Inventories |
Beginning |
Ending |
| Raw materials |
$ |
23,000 |
$ |
37,000 |
| Work in process |
$ |
16,000 |
$ |
25,000 |
| Finished goods |
$ |
45,000 |
$ |
31,000 |
Additional Information:
| Raw materials purchases |
$ |
73,000 |
| Direct labor cost |
$ |
85,000 |
| Manufacturing overhead cost incurred |
$ |
42,600 |
| Indirect materials included in manufacturing overhead cost incurred |
$ |
6,400 |
| Manufacturing overhead cost applied to work in process |
$ |
44,100 |
Required:
Prepare a Schedule of Cost of Goods Manufactured and a Schedule of Cost of Goods Sold. (Input all amounts as positive values. Omit the "$" sign in your response.)