GreenPower Corp. has provided the following details:

Item	Amount
Direct Materials	$35,000
Direct Labor	$25,000
Factory Overhead	$15,000
Work in Progress (Beginning)	$6,000
Work in Progress (Ending)	$8,000
Finished Goods (Beginning)	$9,000
Finished Goods (Ending)	$12,000

Requirement: Calculate the cost of goods manufactured and the cost of goods sold for GreenPower Corp.