Manhattan Company has the following information for November:

Cost of direct materials used in production ........... $230,700

Direct labor ................................................................... 276,000

Factory overhead ......................................................... 155,900

Work in process inventory, November 1 ..................... 59,600

Work in process inventory, November 30 ................... 63,300

Finished goods inventory, November 1 ....................... 42,600

Finished goods inventory, November 30 ..................... 44,100

For April, determine 

(a) The cost of goods manufactured and 

(b) The cost of goods sold.