Cost of Goods Sold, Cost of Goods Manufactured

Piper Company has the following information for January:

Cost of direct materials used in production	$	35,000
Direct labor		49,000
Factory overhead		35,000
Work in process inventory, January 1		28,000
Work in process inventory, January 31		34,000
Finished goods inventory, January 1		26,000
Finished goods inventory, January 31		19,000

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

b. For January, determine the cost of goods sold. $fill in the blank 2