Kaleidoscope Designs has provided the following data concerning last months operations.

	Direct materials purchased.................................	$29,000
	Direct labor.........................................................	$68,000
	Manufacturing overhead cost applied to Work in Process..............................................................	$87,000
	Overapplied overhead........................................	$1,000

		Begin.	Ending
	Raw materials inventory....	$12,000	$17,000
	Work in process inventory.	$50,000	$77,000
	Finished goods inventory...	$28,000	$48,000

Any underapplied or overapplied manufacturing overhead is closed out to cost of goods sold.

Required:

a. Prepare a Schedule of Cost of Goods Manufactured for the month.