Bento Company reported the following amounts for 2022 Raw materials purchased....... Beginning raw materials inventory......... Ending raw materials inventory........... $120,000 16,000 5,000 Beginning finished goods inventory. 11,000 Ending finished goods inventory........ 8,000 Administrative expenses... 12,000 Direct labour used............ 44,000 Selling and administrative expenses... 21,000 Beginning work in process inventory...... 17,000 Ending work in process inventory. 16,000 Manufacturing overhead costs....... 36,000 1. Calculate the cost of materials used in production. 2. Calculate the cost of goods manufactured