Peter Production Ltd. Had the following account balances for the quarter ended Dec 31, unless otherwise noted.

Amortization of manufacturing equipment $88,000

Amortization of office equipment $41,200

Direct manufacturing labour $1,60,000

Direct materials used $1,26,000

Finished goods inventory (October 1) $1,80,000

Finished goods inventory (December 31) $1,70,000

General office expenses $1,01,800

indirect manufacturing labour $62,000

indirect materials used $28,000

marketing distribution costs $10,000

miscellaneous plant overhead $45,000

plant utilities $30,800

Property taxes on plant building $9,600

Property taxes on salespersons company vehicles $4,000

Work-in-process inventory (Oct 1) $46,800

Work-in-process inventory (Dec 31) $57,000

A) Prepare the Cost of Goods manufactured schedule for the quarter.

B) Prepare the cost of goods sold schedule for the quarter