Lang Products had the following beginning and ending inventory balance for April 2009.
4/1/09 4/30/09
Raw Material Inventory $18,000 $20,800
Work in Process Inventory 85,200 50,800
Finished Goods Inventory 43,200 14,700
All raw materials are considered direct to the manufacturing process. During April, the company purchased $260,000 of raw materials. Direct labor cost for the month was $342,000; workers are paid $9.50 per hour. Overhead is applied at the rate of $12.50 for each direct labor.

Required:
(a): Prepare the Schedule of cost of goods manufactured.
(b): find out cost of Goods Sold for April 2009.