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

Inventories	Beginning		Ending
Raw materials	$	21,000	$	35,000
Work in process	$	14,000	$	19,000
Finished goods	$	50,000	$	30,000

Additional Information:

Raw materials purchases	$	77,000
Direct labor cost	$	86,000
Manufacturing overhead cost incurred	$	42,900
Indirect materials included in manufacturing overhead cost incurred	$	6,000
Manufacturing overhead cost applied to work in process	$	44,400

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)Ending work in process inventoryEnding raw materials inventoryBeginning materials inventoryBeginning work in process inventoryBeginning finished goods inventory	$
(Click to select)DeductAdd : (Click to select)Finished goods inventory, beginningPurchases of raw materialsRaw materials inventory, endingBeginning work in process inventoryEnding work in process inventory
Raw materials available for use
(Click to select)AddDeduct : (Click to select)Ending raw materials inventoryBeginning materials inventoryEnding work in process inventoryBeginning work in process inventoryPurchases of raw materials
Raw materials used in production
(Click to select)AddDeduct : (Click to select)indirect materials included in manufacturing overhead incurredRaw materials inventory, beginningRaw materials inventory, endingBeginning work in process inventoryEnding work in process inventory
(Click to select)Purchase of raw materialsIndirect materialsDirect materialsIndirect laborDirect labor		$
(Click to select)Ending work in process inventoryRaw materials inventory, endingDirect laborRaw materials inventory, beginningPurchases of raw materials
(Click to select)Purchases of raw materialsRaw materials inventory, beginningManufacturing overhead applied to work in process inventoryBeginning work in process inventoryRaw materials inventory, ending
Total manufacturing costs
(Click to select)AddDeduct : (Click to select)Raw materials inventory, beginningBeginning work in process inventoryRaw materials inventory, endingPurchases of raw materialsEnding work in process inventory
(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)Overapplied overheadFinished goods inventory, endingCost of goods manufacturedFinished goods inventory, beginningCost of goods available for sale	$
(Click to select)DeductAdd : (Click to select)Cost of goods manufacturedOverapplied overheadUnderapplied overheadUnadjusted cost of goods soldCost of goods available for sale
(Click to select)Finished goods inventory, beginningFinished goods inventory, endingCost of goods manufacturedUnadjusted cost of goods soldCost of goods available for sale
(Click to select)AddDeduct : (Click to select)Ending finished goods inventoryUnderapplied overheadCost of goods available for saleCost of goods manufacturedOverapplied overhead
(Click to select)Cost of goods manufacturedFinished goods inventory, beginningFinished goods inventory, endingUnderapplied overheadUnadjusted cost of goods sold
(Click to select)AddDeduct : (Click to select)Cost of goods manufacturedCost of goods available for saleOverapplied overheadFinished goods inventory, endingUnderapplied overhead
Adjusted cost of goods sold	$