School Supplies Inc. manufactures paper products, such as notebooks and agendas. The Company shows the below financial data related to its September 30, 2020 year end: Advertising $108.000 Property taxes (60% factory, 40% office) 60.000 Purchase of raw materials 376.000 Utilities expense (80% factory, 20% office) 22,000 Work in process inventory, October 1, 2019 27,000 Work in process inventory. September 30, 2020 21.000 Direct labour 305.000 Factory supervisor's salary 76.000 Depreciation (759 factory, 25% office) 160.000 Finished goods inventory, October 1, 2019 25.000 Finished goods inventory, September 30, 2020 18.000 Kompany CEO's salary 115.000 Sales revenue 2.000.000 36.000 Repairs and maintenance (90% factory 10% office) Raw materials inventory, October 1, 2019 8.000 50.000 Raw materials inventory, September 30, 2020 Sales commissions 54.000 Required a) Prepare a Schedule of Cost of Goods Manufactured b) Prepare a schedule of cost of Goods Sold