Helker Corporation's factories reported the following data related to last month's manufacturing operations:

Purchases of Raw Materials $26,500

Direct Labor $31,000

Manufacturing Overhead Applied to Work in Process $20,500

Underapplied Overhead $4,000

Inventory Beginning Ending

Raw Materials $12,000 $3,000

Work in Process $20,500 $19,000

Finished Goods $43,000 $46,500

a. Show a schedule of cost of goods manufactured.

b. Show a schedule of costs of goods sold.