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

Inventories	Beginning		Ending
Raw materials	$	21,000	$	35,000
Work in process	$	15,000	$	24,000
Finished goods	$	45,000	$	37,000

Additional Information:

Raw materials purchases	$	76,000
Direct labor cost	$	86,000
Manufacturing overhead cost incurred	$	42,600
Indirect materials included in manufacturing overhead cost incurred	$	6,900
Manufacturing overhead cost applied to work in process	$	44,500

Required:

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