Glenville Company has the following information for April: Cost of direct materials used in production $63,000 Direct labor 75,000 Factory overhead 33,000 Work in process inventory, April 1 54,000 Work in process inventory, April 30 56,000 Finished goods inventory, April 1 28,000 Finished goods inventory, April 30 17,000 a. For April, determine the cost of goods manufactured. Using the data given, prepare a statement of Cost of Goods Manufactured.