Cost of Goods Sold, Cost of Goods Manufactured

Glenville Company has the following information for April:

Cost of direct materials used in production	$	44,000
Direct labor		57,000
Factory overhead		27,000
Work in process inventory, April 1		38,000
Work in process inventory, April 30		40,000
Finished goods inventory, April 1		24,000
Finished goods inventory, April 30		16,000

a. For April, determine the cost of goods manufactured.

Using the data given, prepare a statement of 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.