The following account balances were on the books of Clayton Company on May 1 and May 31:

Direct materials of $31,000 were purchased during the month while 5,000 hours of direct labor were incurred in the Mixing Department and 7,000 direct labor-hours were incurred in the Finishing Department. The labor rate for the Mixing Department was $11.00 and $5.00 for the Finishing Department. Factory overhead is applied at $6 per direct labor-hour in the Mixing Department and 200 percent of the direct labor costs in the Finishing Department.
Required:
Without preparing a formal statement of income, determine:

a. Total manufacturing costs for the period.

b. Cost of goods manufactured.
_c. Cost of goods sold.

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May 1 May 31 Direct materials inventory. $20,000 $11,000 Work in process inventory. 61,000 58,000 Finished goods inventory. 50,000 43,000