BlueStar Manufacturing has the following data for the month of June:

Item	Amount
Direct Materials	$25,000
Direct Labor	$15,000
Factory Overhead	$10,000
Work in Progress (Beginning)	$5,000
Work in Progress (Ending)	$7,000
Finished Goods (Beginning)	$8,000
Finished Goods (Ending)	$10,000

Requirement: Calculate the cost of goods manufactured and the cost of goods sold for BlueStar Manufacturing.