Dickerson Corporation Has Provided the Following Data for the Month

Dickerson Corporation has provided the following data for the month of April:
$$\begin{array} { | l | r | r | } \hline \text { Imuentories: } & \text { Beginning } & \text { Encing } \\\hline \text { Raw materials } & \$ 21,000 & \$ 35,000 \\\hline \text { Work-ir-Process } & \$ 17,000 & \$ 19,000 \\\hline \text { Finished goods } & \$ 46,000 & \$ 38,000 \\\hline\end{array}$$
$\begin{array}{c}\begin{array}{|l|}\hline \text {Additional information:}\\\hline \text {Raw materials purchases}\\\hline \text {Direct labor cost}\\\hline \text {Manufacturing overhead cost incurred}\\\hline \text {Indirect materials included in manufacturing}\\\text {overhead cost incurred}\\\hline \text {Manufacturing owerhead cost applied to Work-in-}\\\text {Process}\\\hline \end{array}\begin{array}{l|}\hline \\\hline \$ 76,000 \\\hline \$ 81,000 \\\hline \$ 42,000\\\hline \$ 6,000 \\\\\hline \$ 44,000 \\\\\hline \end{array}\end{array}$

Required:
Prepare a Schedule of Cost of Goods Manufactured and a Schedule of Cost of Goods Sold in good form.