Bledsoe Corporation has provided the following data for the month of November:

Inventories	Beginning	Ending
Raw materials	$ 25,900	$ 21,900
Work in process	$ 17,900	$ 10,900
Finished Goods	$ 48,900	$ 56,900

Additional information:

Raw materials purchases	$ 72,900
Direct labor cost	$ 92,900
Manufacturing overhead cost incurred	$ 42,990
Indirect materials included in manufacturing overhead cost incurred	$ 4,090
Manufacturing overhead cost applied to Work in Process	$ 41,900

Any underapplied or overapplied manufacturing overhead is closed out to cost of goods sold.

Required:

Prepare a Schedule of Cost of Goods Manufactured and a Schedule of Cost of Goods Sold.