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

Raw Materials Inventory
Begin. Inv.	10,900
Purchases	53,500
Avail. for use	64,400
		DM used	48,500
End. Inv.	15,900

Work in Process Inventory
Begin. Inv.	16,800
DM used	48,500
Direct labor	34,700
Overhead	58,500
Manuf. costs	158,500
		Cost of goods manuf.	145,500
End. Inv.	13,000

Finished Goods Inventory
Begin. Inv.	21,100
Cost of goods manuf.	145,500
Avail. for sale	166,600
		Cost of Goods Sold	148,100
End. Inv.	18,500

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