2. Messinger Manufacturing Company had the following account balances for the quarter ending March 31, unless otherwise noted: Work-in-process inventory (January 1) S 140,400 Work-in-process inventory (March 31) Finished goods inventory (January 1) Finished goods inventory (March 31) Direct materials used Indirect materials used Direct manufacturing labor Indirect manufacturing labor Property taxes on manufacturing plant building 28,800 Salespersons' company vehicle costs Depreciation of manufacturing equipment 264,000 Depreciation of office equipment Miscellaneous plant overhead Plant utilities General office expenses Marketing distribution costs 171,000 540,000 510,000 DL 378,000. 84,000 480,000 486,00 Go 123,600 135,000 2,400 5,400 30,000 Required: a. Prepare a cost of goods manufactured schedule for the quarter Prepare a cost of goods sold schedule for the quarter