Following activities during 2015:

Direct Materials:

Beg. Inventory $40,000

Purchases $123,200

Ending Inventory $20,800

Direct manufacturing labor $32,000

Manufacturing overhead $24,000

Beg. WIP inventory $1,600

Ending WIP inventory $8,000

Beg. Finished goods inventory $48,000

Ending finished goods inventory $32,000

A. Prepare the schedule of cost of goods manufactured for 2015?

B. What is cost of goods sold for 2015?