4.(TCO A) Weisinger Corporation has provided the following data for the month of January.

Inventories	Beginning	Ending
Raw materials	$28,000	$29,000
Work in process	$16,000	$14,000
Finished goods	$42,000	$54,000

Additional Information
Raw material purchases	$56,000
Direct labor costs	$94,000
Manufacturing overhead cost incurred	$51,000
Indirect materials included in manufacturing overhead costs incurred	$5,000
Manufacturing overhead cost applied to work in process	$55,000

Prepare a Schedule of Cost of Goods Manufactured and a Schedule of Cost of Goods Sold in good form.(Points : 15)