For last year, Barrel Corp. reported the following: | Item Finished goods inventory-beginning Amount $48,000 Finished goods inventory-ending 52,000 Work-in-process inventory-beginning 96,000 Work-in-process inventory-ending 63,000 Lease-plant 184,000 Manufacturing equipment depreciation 83,000 Lease administrative headquarters 32,000 Plant Utilities 22,000 Sales Staff 50,000 Plant Labor Advertising Plant supplies Purchases - Direct Materials Revenue Direct materials inventory-beginning 210,000 48,000 20,000 156,000 950,000 20,000 Direct materials inventory-ending 18,000 a. Using the data above, prepare Barrel's Schedule of Cost of Goods Manufactured. Show your work for partial credit. b. Using the data above, prepare Barrel's schedule of Cost of Goods Sold.