AVIATION NAVY Company uses a normal product costing system. Any amount of over or underapplied overhead is immaterial. It reported the following amounts for 2003: Raw materials purchased $91,255 Beginning work-in-process inventory $22,125 Direct materials used 77,015 Ending work-in-process inventory 17,636 Indirect materials used Selling and administrative 7,944 21,963 expenses incurred Direct labor used 64,625 Other manufacturing overhead 18,744 costs incurred Indirect direct labor used 7,125 Beginning finished goods inventory 7,744 Manufacturing overhead 31,015 Ending finished goods inventory 10,225 applied A. Calculate the cost of goods manufactured. B. Calculate cost of goods sold. Ignore any over or underapplied overhead