The following data from the just$-$completed year are taken from the accounting records of Eccles Company:

Sales$$664,000$Direct labour cost$93,000$Raw material purchases$135,000$Selling expenses$103,000$Administrative expenses$46,000$Manufacturing overhead applied to work in process$213,000$Actual manufacturing overhead costs$226,000$

InventoryBeginning$$of YearEnd of YearRaw materials$$8,300$$$10,300$Work in process$5,30020,300$Finished goods$70,30025,300$

Required:

Prepare a schedule of cost of goods manufactured. Assume all raw materials used in production were direct materials.

Prepare a schedule of cost of goods sold.