The following information was taken from Macondo Company records for the year 2019.

Raw Materials inventory, 1/12/2019 $ 48,000 Raw Materials inventory, 12/31/209 39,600 Direct labor 139,250 Indirect labor 24,460 Depreciation, factory Machinery 16,000 Raw materials Purchases 96,400 Factory utilities Expense 27,600 Work in process inventory 1/12/2019 19,800 Work in process inventory 12/31/2019 18,600 Finished Goods inventory 1/12/2019 96,000 Finished Goods inventory 12/31/2019 75,900 Factory Property taxes Expense 9,600 Factory Repairs Expense 1,400 Factory Insurance Expense 4,600 Office Utilities Expense 8,650 Plant Managers Salary Expnse 58,000 Instructions: 1. Prepare a Cost of Goods Manufactured report for December 31, 2019. 2. Prepare a Cost of Goods Sold report for December 31, 2019