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

Inventories	Beginning	Ending
Raw materials	$	23,000	$	37,000
Work in process	$	16,000	$	25,000
Finished goods	$	45,000	$	31,000

Additional Information:

Raw materials purchases	$	73,000
Direct labor cost	$	85,000
Manufacturing overhead cost incurred	$	42,600
Indirect materials included in manufacturing overhead cost incurred	$	6,400
Manufacturing overhead cost applied to work in process	$	44,100

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.)

Schedule of Cost of Goods Manufactured
Direct materials:
(Click to select)Beginning materials inventoryEnding raw materials inventoryBeginning finished goods inventoryBeginning work in process inventoryEnding work in process inventory	$
(Click to select)DeductAdd:(Click to select)Raw materials inventory, endingFinished goods inventory, beginningEnding work in process inventoryPurchases of raw materialsBeginning work in process inventory
Raw materials available for use
(Click to select)AddDeduct:(Click to select)Beginning materials inventoryPurchases of raw materialsEnding work in process inventoryEnding raw materials inventoryBeginning work in process inventory
Raw materials used in production
(Click to select)DeductAdd:(Click to select)indirect materials included in manufacturing overhead incurredBeginning work in process inventoryRaw materials inventory, endingRaw materials inventory, beginningEnding work in process inventory
(Click to select)Direct laborPurchase of raw materialsIndirect materialsIndirect laborDirect materials		$
(Click to select)Raw materials inventory, endingPurchases of raw materialsDirect laborEnding work in process inventoryRaw materials inventory, beginning
(Click to select)Beginning work in process inventoryPurchases of raw materialsManufacturing overhead applied to work in process inventoryRaw materials inventory, beginningRaw materials inventory, ending
Total manufacturing costs
(Click to select)AddDeduct:(Click to select)Raw materials inventory, endingEnding work in process inventoryRaw materials inventory, beginningBeginning work in process inventoryPurchases of raw materials
(Click to select)AddDeduct:(Click to select)Raw materials inventory, beginningEnding work in process inventoryBeginning work in process inventoryPurchases of raw materialsRaw materials inventory, ending
Cost of goods manufactured		$

Schedule of Cost of Goods Sold
(Click to select)Cost of goods available for saleCost of goods manufacturedOverapplied overheadFinished goods inventory, endingFinished goods inventory, beginning	$
(Click to select)AddDeduct:(Click to select)Underapplied overheadCost of goods manufacturedOverapplied overheadCost of goods available for saleUnadjusted cost of goods sold
(Click to select)Cost of goods available for saleUnadjusted cost of goods soldFinished goods inventory, beginningFinished goods inventory, endingCost of goods manufactured
(Click to select)AddDeduct:(Click to select)Underapplied overheadCost of goods manufacturedEnding finished goods inventoryCost of goods available for saleOverapplied overhead
(Click to select)Unadjusted cost of goods soldFinished goods inventory, beginningCost of goods manufacturedUnderapplied overheadFinished goods inventory, ending
(Click to select)AddDeduct:(Click to select)Finished goods inventory, endingCost of goods available for saleUnderapplied overheadOverapplied overheadCost of goods manufactured
Adjusted cost of goods sold	$