Question - 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) Calculate cost of Goods Sold for April 2009.