Finished goods. Q3 Hirschman Corporation has provided the following data for the month of April Inventories: Raw materials Work in process. Beginning Ending $21,000 $35,000 $17,000 $19,000 $46,000 $38,000 Additional information: Raw materials purchases.. $76,000 $81,000 Direct labor cost... $42,000 Manufacturing overhead cost incurred. Indirect materials included in manufacturing overhead cost incurred. Manufacturing overhead cost applied to Work in Process. $6,000 $44,000 Required: Prepare a Schedule of Cost of Goods Manufactured and a Schedule of Cost of Goods Sold in good form. 5 Marks