Pirkl Corporation has provided the following data for the month of March:

Inventories	Beginning		Ending
Raw materials	$	22,000	$	40,000
Work in process	$	15,000	$	19,000
Finished goods	$	43,000	$	37,000

Additional Information:

Raw materials purchases	$	75,000
Direct labor cost	$	84,000
Manufacturing overhead cost incurred	$	42,400
Indirect materials included in manufacturing overhead cost incurred	$	6,500
Manufacturing overhead cost applied to work in process	$	44,200

Required:

Prepare a Schedule of Cost of Goods Manufactured and a Schedule of Cost of Goods Sold. (Input all amounts as positive values.)

BAKERSTON COMPANY
Schedule of Cost Goods Manufactured
Direct materials:
Raw materials available for use
Raw materials used in production
Total manufacturing costs
Cost of goods manufactured

BAKERSTON COMPANY
Schedule of Cost of Goods Sold
Adjusted cost of goods sold