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

Inventories Beginning Ending

Raw materials............................................. $ 21,000 $ 35,000

Work in process............................................. 17,000 19,000

Finished goods.............................................. 46,000 38,000

Additional information:

Raw materials purchases................................................................... $ 76,000

Direct labor cost.................................................................................. 81,000

Manufacturing overhead cost incurred................................................ 42,000

Indirect materials included in manufacturing overhead cost incurred...... 6,000

Manufacturing overhead cost applied to Work in Process..................... 44,000

In the space below and on the next page, prepare a Schedule of Cost of Goods Manufactured and a Schedule of Cost of Goods Sold in good form.

I have given the problem a shot-- but just want a comparison answer to doublecheck my work. Thanks!