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Lavell Corporation reported the following data for the month of February:

inventories: raw materials....................beginning $34,000 ending $37,000 work in process...............beginning $11,000 Ending $23,000 finished goods...............beginning $31,000 ending $56,000

additional information: sales................ $250,000 raw materials purchases..... $66,000 direct labor cost.............. $38,000 manufacturing overhead.... $70,000 selling expense...... $19,000 administrative expense.... $37,000

The total manufacturing cost for February was:

The cost of goods manufactured for February was:

The cost of goods sold for February was:

The net operating income for February was: