As of December 31, the following information for Baldwin Company is provided:

Administrative Salaries $24,000

Depreciation of Factory equipment 18,750

Depreciation of delivery vehicles 6,000

Direct Labor 51,000

Factory supplies used 9,000

Finished goods inventory, January 1 42,750

Finished goods inventory, December 31 52,000

Factory insurance 11,625

Interest expense 10,000

Factory utilities 10,500

Factory maintenance 5,625

Raw materials inventory, January 1 7,000

Raw materials inventory, December 31 3,500

Raw material purchases 94,000

Rent on factory equipment 18,750

Repairs of factory equipment 8,600

Sales commissions 28,150

Goods in process inventory, January 1 4,000

Goods in process inventory, December 31 2,500

(a) Calculate the direct material used during the period.

(b) Calculate the total manufacturing costs incurred during the period.

(c) Calculate the Cost of Goods Manufactured during the period.

(d) Calculate the Cost of Goods Sold during the period.