Cost of Goods Sold, Cost of Goods Manufactured

Clementine Company has the following information for December:

Cost of direct materials used in production	$	61,000
Direct labor		70,000
Factory overhead		36,000
Work in process inventory, December 1		52,000
Work in process inventory, December 31		53,000
Finished goods inventory, December 1		23,000
Finished goods inventory, December 31		14,000

a. For December, determine the cost of goods manufactured. $fill in the blank 1

b. For December, determine the cost of goods sold.