Cost of Goods Sold, Cost of Goods Manufactured

Clementine Company has the following information for January:

Cost of direct materials used in production	$	48,000
Direct labor		53,000
Factory overhead		23,000
Work in process inventory, January 1		36,000
Work in process inventory, January 31		30,000
Finished goods inventory, January 1		28,000
Finished goods inventory, January 31		20,000

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

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