Beck Manufacturing reports the following information in T-accounts for the current year. Raw Materials Inventory Debit Credit Beginning 10,900 Purchases 56,000 Available for use 66,900 Direct materials used 48,500 Ending 18,400 Work in Process Inventory Debit Credit Beginning 17,000 Direct materials used 48,500 Direct labor 32,900 Overhead 62,000 160,400 Cost of goods manufactured 146,700 Ending 13,700 Finished Goods Inventory Debit Credit Beginning 21,400 Cost of goods manufactured 146,700 Available for sale 168,100 Cost of goods sold 150,100 Ending 18,000 1. Prepare the schedule of cost of goods manufactured for the year 2. Compute cost of goods sold for the year.