(TCO A) Honeysuckle Corporation has provided the following data for the month of January.

Inventories	Beginning	Ending
Raw materials	$40,000	$23,000
Work in process	$9,000	$13,000
Finished goods	$52,000	$45,000

Additional Information
Raw material purchases	$68,000
Direct labor costs	$81,000
Manufacturing overhead cost incurred	$47,000
Indirect materials included in manufacturing overhead costs incurred	$8,000
Manufacturing overhead cost applied to work in process	$39,000

Prepare a Schedule of Cost of Goods Manufactured and a Schedule of Cost of Goods Sold in good form.