Pirkl Corporation has provided the following data for the month of March: Beginning Ending Inventories Raw materials 21,000 38,000 Work in process 12,000 24,000 Finished goods 40,000 33,000 Additional Information: 80,000 Raw materials purchases 88,000 Direct labor cost 43,000 Manufacturing overhead cost incurred Indirect materials included in manufacturing overhead cost incurred 6,800 44,400 Manufacturing overhead cost applied to work in process Required: Prepare a Schedule of Cost of Goods Manufactured and a Schedule of Cost of Goods Sold. (input all amounts as positive values. Omit the sign in your response.)