Cost data for T. Clark Manufacturing Company for the month ending April 30, 2008, are as follows:

Inventories

April 1

April 30

Materials

$125,000

$110,000

Work in process

85,000

95,000

Finished goods

65,000

75,000

 

Direct labor

$225,000

Materials purchased during April

240,000

Factory overhead incurred during April:

 

Indirect labor

24,000

Machinery depreciation

14,000

Heat, light, and power

5,000

Supplies

4,000

Property taxes

3,500

Miscellaneous cost

6,500

a. Prepare a cost of goods manufactured statement for April 2008.

b. Determine the cost of goods sold for April 2008.