1) Gosford Manufacturing Company had the following account balances for the quarter ending 31 March, unless otherwise noted: $140 400 Work-in-process inventory (1 January) Work-in-process inventory (31 March) Finished goods inventory (1 January) Finished goods inventory (31 March) 171 000 540 000 510 000 Direct materials used 378 000 Indirect materials used 84 000 Direct manufacturing labour 480 000 Indirect manufacturing labour Property taxes on manufacturing plant building 186 000 28 800 Salespersons' company vehicle costs 12 000 Depreciation of manufacturing equipment 264 000 Depreciation of office equipment 123 600 Miscellaneous plant overhead 135 000 92 400 Plant utilities General office 305 400 expenses Marketing distribution costs 30 000 Required: a. Prepare a cost of goods manufactured schedule for the quarter. b. Prepare a cost of goods sold schedule for the quarter