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

Raw Materials Inventory
Begin. Inv.	10,800
Purchases	58,500
Avail. for use	69,300
		DM used	47,500
End. Inv.	21,800

Work in Process Inventory
Begin. Inv.	14,200
DM used	47,500
Direct labor	30,100
Overhead	62,500
Manuf. costs	154,300
		Cost of goods manuf.	140,800
End. Inv.	13,500

Finished Goods Inventory
Begin. Inv.	19,300
Cost of goods manuf.	140,800
Avail. for sale	160,100
		Cost of Goods Sold	141,900
End. Inv.	18,200

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