Hirschman Corporation has provided the following data for the month of April:

Inventories Beginning Ending

Raw materials……………………………………… $ 21,000 $ 35,000

Work in process……………………………………… 17,000 19,000

Finished goods………………………………………. 46,000 38,000

Additional information:

Raw materials purchases…………………………………………………………. $ 76,000

Direct labor cost………………………………………………………………………. 81,000

Manufacturing overhead cost incurred………………………………………… 42,000

Indirect materials included in manufacturing overhead cost incurred…… 6,000

Manufacturing overhead cost applied to Work in Process………………… 44,000

In the space below and on the next page, prepare a Schedule of Cost of Goods Manufactured and a Schedule of Cost of Goods Sold
in good form.

I have given the problem a shot but just want a comparison answer to doublecheck my work. Thanks!