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 work in process inventoryEnding work in process inventoryBeginning finished goods inventoryEnding raw materials inventoryBeginning materials inventory	$
(Click to select)DeductAdd:(Click to select)Purchases of raw materialsFinished goods inventory, beginningBeginning work in process inventoryRaw materials inventory, endingEnding work in process inventory
Raw materials available for use
(Click to select)AddDeduct:(Click to select)Beginning materials inventoryBeginning work in process inventoryPurchases of raw materialsEnding raw materials inventoryEnding work in process inventory
Raw materials used in production
(Click to select)AddDeduct:(Click to select)Raw materials inventory, beginningEnding work in process inventoryBeginning work in process inventoryindirect materials included in manufacturing overhead incurredRaw materials inventory, ending
(Click to select)Purchase of raw materialsDirect materialsIndirect materialsIndirect laborDirect labor		$
(Click to select)Purchases of raw materialsRaw materials inventory, beginningRaw materials inventory, endingDirect laborEnding work in process inventory
(Click to select)Raw materials inventory, endingManufacturing overhead applied to work in process inventoryRaw materials inventory, beginningPurchases of raw materialsBeginning work in process inventory
Total manufacturing costs
(Click to select)DeductAdd:(Click to select)Raw materials inventory, beginningPurchases of raw materialsBeginning work in process inventoryEnding work in process inventoryRaw materials inventory, ending
(Click to select)DeductAdd:(Click to select)Raw materials inventory, endingRaw materials inventory, beginningBeginning work in process inventoryEnding work in process inventoryPurchases of raw materials
Cost of goods manufactured		$

Schedule of Cost of Goods Sold
(Click to select)Cost of goods available for saleOverapplied overheadFinished goods inventory, endingCost of goods manufacturedFinished goods inventory, beginning	$
(Click to select)AddDeduct:(Click to select)Unadjusted cost of goods soldUnderapplied overheadOverapplied overheadCost of goods available for saleCost of goods manufactured
(Click to select)Finished goods inventory, endingCost of goods manufacturedFinished goods inventory, beginningUnadjusted cost of goods soldCost of goods available for sale
(Click to select)AddDeduct:(Click to select)Overapplied overheadUnderapplied overheadCost of goods available for saleCost of goods manufacturedEnding finished goods inventory
(Click to select)Finished goods inventory, beginningFinished goods inventory, endingUnadjusted cost of goods soldUnderapplied overheadCost of goods manufactured
(Click to select)DeductAdd:(Click to select)Underapplied overheadCost of goods available for saleOverapplied overheadFinished goods inventory, endingCost of goods manufactured
Adjusted cost of goods sold	$