Beck Manufacturing reports the information below for 2015.

Raw Materials Inventory

Beg.	12,100
+ Purchases	47,000
Avail for use	59,100
			Materials used	51,500
End. Inv.	7,600

Work in Process Inventory

Beg.	14,400
Materials	51,500
Labor	33,100
Overhead	65,500
Avail for mfg.	164,500
			Cost of goods mfg.	149,700
End. Inv.	14,800

Finished Goods Inventory

Begin. Inv.	16,900
Cost of goods mgs	149,700
Avail for sale	166,600
			Cost of Goods Sold	148,500
End. Inv.	18,100

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

2.	Compute cost of goods sold for the year.