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The following data refer to Maximus Manufacturing Ltd for the current year: Raw material inventory, 1 January 287,000 123.900 Raw material inventory, 31 December Work in process inventory, 1 January Work in process inventory, 31 December Finished goods inventory, 1 January Finished goods inventory, 31 December 4,200 68,600 46,200 72,800 Additional information; Purchases of raw material $ 1,114,400 610,400 Direct labour cost incurred Other manufacturing costs; Indirect material Indirect labour Depreciation on factory building Depreciation on factory equipment Electricity for factory Council rates Insurance 86,800 215,600 172,200 121,800 135,800 135,800 54,600 Required: 1. Schedule of cost of goods manufactured for Maximus Manufacturing Ltd. (3 Marks) 2. Schedule of cost of goods sold for Maximus Manufacturing Ltd. (2 Marks)