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.