Hirschman Corporation has provided the following data for the month of April:

Inventories: Beginning	Ending
RAW MATERIALS $20,000	$30,000
WORK IN PROCESS $18,000	$20,000
FINISHED GOODS $40,000 Additional information:	$42,000
Raw materials purchases		$70,000
Direct labor cost		$80,000
Manufacturing overhead cost incurred (ACTUAL)		$56,000
Indirect materials included in manufacturing overhead cost incurred		$5,000
Manufacturing overhead cost applied to Work in Process		$57,000

Required:

Prepare a Schedule of Cost of Goods Manufactured and a Schedule of Cost of Goods

Sold in good form. (Include over/under applied overhead)