Eschliman Manufacturing Company had the following account balances for the quarter ending September ...

a.   Eschliman Manufacturing Company
   Cost of Goods Manufactured Schedule
   For the Quarter Ending September 30

Direct materials used      $126,000
Direct manufacturing labour      160,000
Manufacturing overhead
   Amortization of mfg. equip.   $88,000
   Indirect mfg. labour   62,000
   Indirect materials   28,000
   Miscellaneous plant overhead   45,000
   Plant utilities   30,800
   Property taxes on building      9,600      263,400
Manufacturing costs incurred      $549,400
Add beginning work-in-process inventory      46,800
Total manufacturing costs      $596,200
Less: ending work-in-process inventory          57,000
Cost of goods manufactured      $539,200

 b.
   Eschliman Manufacturing Company
   Cost of Goods Sold Schedule
   For the Quarter Ending September 30

Beginning finished goods inventory      $180,000
Cost of goods manufactured        539,200
Cost of goods available for sale      $719,200
Ending finished goods inventory        170,000
Cost of goods sold      $549,200