Acme Co. has provided the following data for the month of June:

Inventories	Beginning	Ending
Raw Materials	21,000	35,000
WIP	17,000	19,000
Finished Goods	46,000	38,000

Additonal Info.	Dollar amount
Raw materials purchases	76,000
Direct labor cost	81,000
Manufacturing overhead cost incurred	42,000
Indirect materials included in manufacturing overhead cost incurred	6,000
Manufacturing overhead cost applied to WIP	44,000

1.Prepare a schedule of Cost of goods manufactured and a Schedule of COGS. COGS should be adjusted directly by any under or over applied manufacturing overhead.