Cost of Goods Sold, Cost of Goods Manufactured

Sandbagger Company has the following information for March:

Cost of direct materials used in production $ 39,000

Direct labor 54,000

Factory overhead 38,000

Work in process inventory, March 1 25,000

Work in process inventory, March 31 34,000

Finished goods inventory, March 1 27,000

Finished goods inventory, March 31 22,000

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

$_____________________

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

$_____________________