Dickerson Corporation Has Provided the Following Data for the Month

Dickerson Corporation has provided the following data for the month of April:
$$\begin{array} { l c c } \text { Inventories: } & \text { Beginning } & \text { Ending } \\\text { Raw materials } & \$ 21,000 & \$ 35,000 \\\text { Work-in-Process } & \$ 17,000 & \$ 19,000 \\\text { Finished goods } & \$ 46,000 & \$ 38,000\end{array}$$
$\begin{array}{llr}\text { Additional information: }\\\text { Raw materials purchases } & \$ 76,000 \\\text { Direct labor cost } & \$ 81,000 \\\text { Manufacturing overhead cost incurred } & \$ 42,000 \\\text { Indirect materials included in manufacturing overhead cost incurred } & \$ 6,000 \\\text { Manufacturing overhead cost applied to Work-in-Process } & \$ 44,000\end{array}$
Required:
Prepare a Schedule of Cost of Goods Manufactured and a Schedule of Cost of Goods Sold in good form.