Beck Manufacturing reports the information below for 2017.

Raw Materials Inventory
Begin. Inv.	11,600
Purchases	58,500
Avail. for use	70,100
		DM used	50,500
End. Inv.	19,600

Work in Process Inventory
Begin. Inv.	15,600
DM used	50,500
Direct labor	29,700
Overhead	68,500
Avail. for mfg.	164,300
		Cost of goods mfg	151,600
End. Inv.	12,700

Finished Goods Inventory
Begin. Inv.	18,100
Cost of goods mfg	151,600
Avail. for sale	169,700
		Cost of Goods Sold	151,200
End. Inv.	18,500

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