FLY CITY PLACE uses a normal product costing system. Any amount of over or underapplied overhead is immaterial. The company applies manufacturing overhead based on 80% of direct labor cost. The company reported the following amounts for 2003: Raw materials purchased $134,055 Direct labor used $45,960 Beginning raw materials inventory 18,639 Manufacturing overhead costs incurred 39,580 Ending raw materials inventory 4,997 Selling and administrative expenses 25,089 Beginning finished goods inventory 12,015 Beginning work-in-process inventory 16,425 Ending finished goods inventory 9,085 Ending work-in-process inventory 15,636 A. Calculate the cost of materials used in production. B. Calculate the cost of goods manufactured