Cost of Goods Sold, Cost of Goods Manufactured

Clementine Company has the following information for March:

Cost of direct materials used in production $$35,000$

Factory overhead $35,000$

Work in process inventory, March $31,31,000$

Finished goods inventory, March $1,21,000$

Finished goods inventory, March $31,13,000$

a$.$ For March, determine the cost of goods manufactured.

$ $$

b$.$ For March, determine the cost of goods sold.

$