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

The following data is provided for Garcon Company and Pepper Company.

	Garcon Company					Pepper Company
Beginning finished goods inventory		$	14,500			$	18,250
Beginning work in process inventory			18,200				22,650
Beginning raw materials inventory (direct materials)			9,600				14,400
Rental cost on factory equipment			33,750				23,350
Direct labor			22,600				43,400
Ending finished goods inventory			21,500				15,300
Ending work in process inventory			25,300				21,400
Ending raw materials inventory			7,300				7,400
Factory utilities			11,850				17,500
Factory supplies used (indirect materials)			13,300				5,400
General and administrative expenses			29,500				53,500
Indirect labor			1,950				7,720
Repairs—Factory equipment			5,180				3,800
Raw materials purchases			39,000				53,500
Selling expenses			58,400				49,900
Sales			225,030				317,510
Cash			25,000				20,200
Factory equipment, net			242,500				160,825
Accounts receivable, net			16,400				20,450

Work in Process Inventory
Begin. Inv.	14,600
DM used	51,000
Direct labor	33,700
Overhead	68,500
Manuf. costs	167,800
		Cost of goods manuf.	153,400
End. Inv.	14,400

Finished Goods Inventory
Begin. Inv.	16,900
Cost of goods manuf.	153,400
Avail. for sale	170,300
		Cost of Goods Sold	151,600
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.