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

Raw Materials Inventory
Begin. Inv.	11,500
Purchases	49,500
Avail. for use	61,000
		DM used	51,500
End. Inv.	9,500

Work in Process Inventory
Begin. Inv.	17,800
DM used	51,500
Direct labor	28,700
Overhead	59,000
Manuf. costs	157,000
		Cost of goods manuf.	144,200
End. Inv.	12,800

Finished Goods Inventory
Begin. Inv.	18,400
Cost of goods manuf.	144,200
Avail. for sale	162,600
		Cost of Goods Sold	144,400
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.