Beck Manufacturing reports the following information in T-accounts for the current year. Raw Materials Inventory Debit Credit Beginning 10, 300 Purchases 47 , 500 Available for use 57, 800 Direct materials used 47, 500 Ending 10, 300 Work in Process Inventory Debit Credit Beginning 15, 400 Direct materials used 47 , 500 Direct labor 32, 300 Overhead 65,000 160, 200 Cost of goods manufactured 145, 400 Ending 14,800 Finished Goods Inventory Debit Credit Beginning 21, 100 Cost of goods manufactured 145, 400 Available for sale 166, 500 Cost of goods sold 145, 700 Ending 20, 800 1. Prepare the schedule of cost of goods manufactured for the year. 2. Compute cost of goods sold for the year