Messinger Manufacturing Company had the following account balances for the quarter ending March 31, unless otherwise noted: Work-in-process inventory (January 1) Work-in-process inventory (March 31) Finished goods inventory (January 1) Finished goods inventory (March 31) $ 140,400 $ 171,000 540,000 510,000 Direct materials used Indirect materials used Direct manufacturing labor Indirect manufacturing labor 378,000 84,000 480,000 186,000 Property taxes on manufacturing plant building Salespersons' company vehicle costs Depreciation of manufacturing equipment Depreciation of office equipment 28,800 12,000 264,000 123,600 Miscellaneous plant overhead Plant utilities General office expenses Marketing distribution costs 135,000 92,400 305,400 30,000 Required: a. Prepare a cost of goods manufactured schedule for the quarter. b. Prepare a cost of goods sold schedule for the quarter