Gaby Manufacturing Company had the following account balances for the quarter ending September 30, unless otherwise noted: Amortization of manufacturing equipment $88,000 Amortization of office equipment 41,200 Direct manufacturing labour 160,000 Direct materials used 126,000 Finished goods inventory (July 1) 180,000 Finished goods inventory (September 30) 170,000 General office expenses 101,800 Indirect manufacturing labour 62,000 Indirect materials used 28,000 Marketing distribution costs 10,000 Miscellaneous plant overhead 45,000 Plant utilities 30,800 Property taxes on plant building 9,600 Property taxes on salespersons' company vehicles 4,000 Work-in-process inventory (July 1) 46,800 Work-in-process inventory (September 30) 57,000 Required: a. Prepare a cost of goods manufactured schedule for the quarter. b. Prepare a cost of goods sold schedule for the quarter