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