The following data refer to Maximus Manufacturing Ltd for the current year:

Raw material inventory, 1 January	164,000
Raw material inventory, 31 December	70,800
Work in process inventory, 1 January	2,400
Work in process inventory, 31 December	39,200
Finished goods inventory, 1 January	26,400
Finished goods inventory, 31 December	41,600

Additional information;

Purchases of raw material	636,800
Direct labour cost incurred	348,800

Other manufacturing costs;

Indirect labour cost incurred	123,200
Council rates	77,600
Depreciation on factory building	98,400
Indirect material used	49,600
Depreciation on factory equipment	69,600
Insurance on factory and equipment	31,200
Electricity for factory	77,600

Required:

1. Schedule of cost of goods manufactured for Maximus Manufacturing Ltd.

2. Schedule of cost of goods sold for Maximus Manufacturing Ltd.