Guion Company has provided the following data for the month of September: Inventories: 1-Sep 30-Sep Raw Materials $ 2,500 $ 10,800 Work-in-Process $ 24,000 $ 20,500 Finished Goods $ 8,000 $ 14,000 Additional Information: Raw materials purchased 87,000 Direct labor costs 65,000 Manufacturing overhead cost incurred 214,000 AAAA Indirect materials costs 4,300 manufacturing overhead costs applied to WIP 212,500 Required: Prepare Schedules of Cost of Goods Manufactured and Cost of Goods Sold in good form