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

Inventories	Beginning		Ending
Raw materials	$	24,000	$	39,000
Work in process	$	13,000	$	20,000
Finished goods	$	46,000	$	35,000

Additional Information:

Raw materials purchases	$	78,000
Direct labor cost	$	84,000
Manufacturing overhead cost incurred	$	43,000
Indirect materials included in manufacturing overhead cost incurred	$	6,400
Manufacturing overhead cost applied to work in process	$	44,600

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 inventoryBeginning finished goods inventoryEnding raw materials inventoryBeginning materials inventoryEnding work in process inventory	$
(Click to select)DeductAdd : (Click to select)Ending work in process inventoryBeginning work in process inventoryFinished goods inventory, beginningPurchases of raw materialsRaw materials inventory, ending
Raw materials available for use
(Click to select)DeductAdd : (Click to select)Ending work in process inventoryPurchases of raw materialsBeginning materials inventoryEnding raw materials inventoryBeginning work in process inventory
Raw materials used in production
(Click to select)DeductAdd : (Click to select)Beginning work in process inventoryindirect materials included in manufacturing overhead incurredRaw materials inventory, endingEnding work in process inventoryRaw materials inventory, beginning
(Click to select)Direct laborDirect materialsIndirect materialsIndirect laborPurchase of raw materials		$
(Click to select)Raw materials inventory, endingEnding work in process inventoryRaw materials inventory, beginningDirect laborPurchases of raw materials
(Click to select)Manufacturing overhead applied to work in process inventoryBeginning work in process inventoryPurchases of raw materialsRaw materials inventory, beginningRaw materials inventory, ending
Total manufacturing costs
(Click to select)AddDeduct : (Click to select)Raw materials inventory, beginningRaw materials inventory, endingPurchases of raw materialsEnding work in process inventoryBeginning work in process inventory
(Click to select)DeductAdd : (Click to select)Beginning work in process inventoryRaw materials inventory, beginningRaw materials inventory, endingPurchases of raw materialsEnding work in process inventory
Cost of goods manufactured		$

Schedule of Cost of Goods Sold
(Click to select)Cost of goods manufacturedCost of goods available for saleFinished goods inventory, endingOverapplied overheadFinished goods inventory, beginning	$
(Click to select)DeductAdd : (Click to select)Unadjusted cost of goods soldOverapplied overheadCost of goods manufacturedCost of goods available for saleUnderapplied overhead
(Click to select)Unadjusted cost of goods soldCost of goods available for saleCost of goods manufacturedFinished goods inventory, beginningFinished goods inventory, ending
(Click to select)AddDeduct : (Click to select)Overapplied overheadCost of goods manufacturedEnding finished goods inventoryUnderapplied overheadCost of goods available for sale
(Click to select)Finished goods inventory, beginningUnderapplied overheadFinished goods inventory, endingUnadjusted cost of goods soldCost of goods manufactured
(Click to select)AddDeduct : (Click to select)Overapplied overheadCost of goods manufacturedUnderapplied overheadFinished goods inventory, endingCost of goods available for sale
Adjusted cost of goods sold	$