Glenville Company has the following information for April:

Cost of direct materials used in production	$	42,000
Direct labor		52,000
Factory overhead		30,000
Work in process inventory, April 1		27,000
Work in process inventory, April 30		38,000
Finished goods inventory, April 1		20,000
Finished goods inventory, April 30		14,000

a. For April, determine the cost of goods manufactured.

Using the data given, prepare a statement of Cost of Goods Manufactured.

Glenville Company
Statement of Cost of Goods Manufactured
		$
	$
Total manufacturing costs incurred in April
Total manufacturing costs		$
Cost of goods manufactured		$

b. For April, determine the cost of goods sold.

Using the data given, prepare a statement of Cost of Goods Sold.

Glenville Company
Statement of Cost of Goods Sold
	$
	$
Cost of goods sold	$