The following information is available for Sunland Company.

				April 1		April 30
Raw materials inventory				$10,300		$14,100
Work in process inventory				4,950		3,740
Materials purchased in April		$98,000
Direct labor in April		79,800
Manufacturing overhead in April		160,000

Prepare the cost of goods manufactured schedule for the month of April.

SUNLAND COMPANY Cost of Goods Manufactured Schedule For the Quarter Ended April 30For the Month Ended April 30April 30
Cost of Goods ManufacturedDirect LaborDirect MaterialsDirect Materials UsedRaw Materials, April 1Raw Materials, April 30Raw Materials PurchasesTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Raw Materials Available for UseWork in process, April 1Work in process, April 30						$
Cost of Goods ManufacturedDirect LaborDirect MaterialsDirect Materials UsedRaw Materials, April 1Raw Materials, April 30Raw Materials PurchasesTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Raw Materials Available for UseWork in process, April 1Work in process, April 30
Cost of Goods Manufactured Direct Labor Direct Materials Direct Materials Used Raw Materials, April 1 Raw Materials, April 30 Raw Materials Purchases Total Cost of Work in Process Total Manufacturing Costs Total Raw Materials Available for Use Work in process, April 1 Work in process, April 30		$
Cost of Goods Manufactured Direct Labor Direct Materials Direct Materials Used Raw Materials, April 1 Raw Materials, April 30 Raw Materials Purchases Total Cost of Work in Process Total Manufacturing Costs Total Raw Materials Available for Use Work in process, April 1 Work in process, April 30
Cost of Goods Manufactured Direct Labor Direct Materials Direct Materials Used Raw Materials, April 1 Raw Materials, April 30 Raw Materials Purchases Total Cost of Work in Process Total Manufacturing Costs Total Raw Materials Available for Use Work in process, April 1 Work in process, April 30
Add Less : Cost of Goods ManufacturedDirect LaborDirect MaterialsDirect Materials UsedRaw Materials, April 1Raw Materials, April 30Raw Materials PurchasesTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Raw Materials Available for UseWork in process, April 1Work in process, April 30
Cost of Goods Manufactured Direct Labor Direct Materials Direct Materials Used Raw Materials, April 1 Raw Materials, April 30 Raw Materials Purchases Total Cost of Work in Process Total Manufacturing Costs Total Raw Materials Available for Use Work in process, April 1 Work in process, April 30				$
Cost of Goods ManufacturedDirect LaborDirect MaterialsDirect Materials UsedRaw Materials, April 1Raw Materials, April 30Raw Materials PurchasesTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Raw Materials Available for UseWork in process, April 1Work in process, April 30
Cost of Goods ManufacturedDirect LaborDirect MaterialsDirect Materials UsedManufacturing OverheadRaw Materials, April 1Raw Materials, April 30Raw Materials PurchasesTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Raw Materials Available for UseWork in process, April 1Work in process, April 30
Cost of Goods ManufacturedDirect LaborDirect MaterialsDirect Materials UsedManufacturing OverheadRaw Materials, April 1Raw Materials, April 30Raw Materials PurchasesTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Raw Materials Available for UseWork in process, April 1Work in process, April 30
Cost of Goods ManufacturedDirect LaborDirect MaterialsDirect Materials UsedManufacturing OverheadRaw Materials, April 1Raw Materials, April 30Raw Materials PurchasesTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Raw Materials Available for UseWork in process, April 1Work in process, April 30
AddLess : Cost of Goods ManufacturedDirect LaborDirect MaterialsDirect Materials UsedManufacturing OverheadRaw Materials, April 1Raw Materials, April 30Raw Materials PurchasesTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Raw Materials Available for UseWork in process, April 1Work in process, April 30
Cost of Goods ManufacturedDirect LaborDirect MaterialsDirect Materials UsedManufacturing OverheadRaw Materials, April 1Raw Materials, April 30Raw Materials PurchasesTotal Cost of Work in ProcessTotal Manufacturing CostsTotal Raw Materials Available for UseWork in process, April 1Work in process, April 30						$