Dickerson Corporation has provided the following data for the month of April:

Inventories:	Beginning				Ending
Raw materials	$	21,000			$	35,000
Work-in-Process	$	17,000			$	19,000
Finished goods	$	46,000			$	38,000

Additional information:
Raw materials purchases	$	76,000
Direct labor cost	$	81,000
Manufacturing overhead cost incurred	$	42,000
Indirect materials included in manufacturing overhead cost incurred	$	6,000
Manufacturing overhead cost applied to Work-in-Process	$	44,000

Required: Prepare a Schedule of Cost of Goods Manufactured and a Schedule of Cost of Goods Sold in good form.