The following data have been taken from the accounting records of Lawson Corp. for this year end:
Sales			$1,088
Purchases of raw material			$218
Direct labour			$174
Manufacturing overhead			$319
Administravtive expenses			$203
Selling expenses			$247
Beginning raw material inventory			$87
Ending raw material inventory			$131
Beginning WIP inventory			$73
Ending WIP inventoy			$87
Beginning finished goods inventory			$145
Ending finished goods inventory			$174
Required:
(a.) Prepare a schedule of cost of goods manufactured in good form.
(b.) Compute the cost of goods sold.