Beck Manufacturing reports the following information in T-account form for 2019.

Raw Materials Inventory
Begin. Inv.	10,900
Purchases	48,000
Avail. for use	58,900
		DM used	47,000
End. Inv.	11,900

Work in Process Inventory
Begin. Inv.	17,400
DM used	47,000
Direct labor	33,300
Overhead	64,000
Manuf. costs	161,700
		Cost of goods manuf.	147,800
End. Inv.	13,900

Finished Goods Inventory
Begin. Inv.	18,100
Cost of goods manuf.	147,800
Avail. for sale	165,900
		Cost of Goods Sold	147,200
End. Inv.	18,700

Required: 1. Prepare the schedule of cost of goods manufactured for the year. 2. Compute cost of goods sold for the year.