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

Raw Materials Inventory
Begin. Inv.	12,300
Purchases	45,500
Avail. for use	57,800
		DM used	49,500
End. Inv.	8,300

Work in Process Inventory
Begin. Inv.	16,600
DM used	49,500
Direct labor	31,300
Overhead	69,000
Manuf. costs	166,400
		Cost of goods manuf.	152,700
End. Inv.	13,700

Finished Goods Inventory
Begin. Inv.	18,700
Cost of goods manuf.	152,700
Avail. for sale	171,400
		Cost of Goods Sold	151,900
End. Inv.	19,500

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