Shantz Corporation has provided the following data concerning last month's operations. Purchases of raw materials Indirect raw materials included in manufacturing overhead Direct labor cost Manufacturing overhead cost inccured Investories: Raw materials inventory Work in process inventory Finished goods inventory Required: a. Calcuate the Cost of Goods Manufactured for the month. b. Cacluate the Cost of Goods Sold for the month. $32,000 $5,000 $58,000 $99,000 Beginning $12,000 $48,000 $41,000 Ending $16,000 $53,000 $47,000