Cost of Goods Sold, Cost of Goods Manufactured Glenville Company has the following information for April: Cost of direct materials used in production $49,000 Direct labor 59,000 Factory overhead 31,000 Work in process inventory, April 1 43,000 Work in process inventory, April 30 44,000 Finished goods inventory, April 1 21,000 Finished goods inventory, April 30 15,000 a. For April, determine the cost of goods manufactured. Using the data given, prepare a statement of Cost of Goods Manufactured. Glenville Company Statement of Cost of Goods Manufactured Work in process inventory, April 1 43,000 Cost of direct materials used in production 49,000 Direct labor 59,000 Factory overhead 31,000 Total manufacturing costs incurred in April Total manufacturing costs Work in process inventory, April 30 Cost of goods manufactured b. For April, determine the cost of goods sold. Using the data given, prepare a statement of Cost of Goods Sold. Glenville Company Statement of Cost of Goods Sold Finished goods inventory, April 1 21,000 Cost of goods manufactured x Cost of finished goods available for sale 36,000 X Finished goods inventory, April 30 15,000 Cost of goods sold x 139,000 $ X $ X