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