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 progress 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 6,500

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

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