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

Inventories	Beginning	Ending
Raw materials	$25,000	$30,000
Work in Progress	$16,000	$18,000
Finished Goods	$36,000	$59,000

Additional Information:

Raw materials purchases	$71,000
Direct labor cost	$83,000
Manufacturing overhead cost incurred	$74,000
Indirect materials included in manufacturing overhead cost incurred	$5,000
Manufacturing overhead cost applied to Work in Process	$71,000

Required:

Prepare a Schedule of Cost of Goods Manufactured and a Schedule of Cost of Goods Sold.