Pirkl Corporation has provided the following data for the month of March Inventories Raw materials Work in process Finished goods Beginning Ending $ 29,000 $ 40,000 $12,000 $24,000 $ 47,000 $31,000 Additional Information Raw materials purchases Direct labor cost Manufacturing overhead cost incurred Indirect materials included in manufacturing overhead cost incurred Manufacturing overhead cost applied to work in process 79,000 $ 88,000 $ 42,700 6,400 $ 44,300 Required: Prepare a Schedule of Cost of Goods Manufactured and a Schedule of Cost of Goods Sold. (Input al 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