The following information is available for Tomlin Company.

Raw materials inventory Work in process inventory April 1 $10,400 5,290 April 30 $13,800 3,340 Materials purchased in April Direct labor in April Manufacturing overhead in April $98,200 79,700 160,000 Prepare the cost of goods manufactured schedule for the month of April. TOMLIN COMPANY Cost of Goods Manufactured Schedule For the Month Ended April 30 Work in process, April 1 5,290 Direct Materials Raw Materials, April 1 10,400 Raw Materials Purchases 98,200 Total Raw Materials Available for Use 108,600 Less : Raw Materials, April 30 13,800 Direct Materials Used Direct Labor 79,700 Manufacturing Overhead Total Manufacturing Costs Total Cost of Work in Process Less : Work in process, April 30 A 3,340 Cost of Goods Manufactured