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Beck Manufacturing reports the following information in T$-$accounts for the current year.

Raw Materials Inventory

Debit Credit

Beginning $10,700$

Purchases $46,500$

Available for use $57,200$

Direct materials used $48,000$

Ending $9,200$

Work in Process Inventory

Debit Credit

Beginning $17,800$

Direct materials used $48,000$

Direct labor $31,900$

Overhead $69,000$

$166,700$

Cost of goods manufactured $154,100$

Ending $12,600$

Finished Goods Inventory

Debit Credit

Beginning $19,000$

Cost of goods manufactured $154,100$

Available for sale $173,100$

Cost of goods sold $153,300$

Ending $19,800$

Prepare the schedule of cost of goods manufactured for the year.

Compute cost of goods sold for the year.