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Salalah Corporation has provided the following data for the month of April: Inventories Beginning Ending Raw materials $ 21 000 $ 35 000 Work in process $ 17000 $ 19000 Finished goods $ 46 000 $ 36 000 Additional information: Purchases of raw materials (both direct and indirect) $ 67 000 Direct labor cost $ 81000 Indirect materials included in manufacturing overhead cost incurred $ 6 000 Manufacturing overhead cost applied to Work in Process $ 44000 Manufacturing overhead for the month was overapplied $ 2000 Required: Prepare a Schedule of Cost of Goods Manufactured and a Schedule of Cost of Goods Sold in good form. Use the next table Cost of Goods Manufactured Direct materials: Raw materials inventory, beginning Add. Durchases of raw materials DAVON Raw materials inventory, beginning Add: Purchases of raw materials Total raw materials available Deduct: Raw materials inventory, ending Raw materials used in production Direct raw materials used in production Direct labor Manufacturing overhead applied to work in process inventory Total manufacturing costs Beginning work in process inventory Ending work in process inventory Cost of goods manufactured Cost of Goods Sold Finished goods inventory, beginning Cost of goods manufactured Cost of goods available for sale Finished goods inventory, ending Unadjusted cost of goods sold Underapplied/overapplied overhead Adjusted cost of goods sold