Heath Company uses an actual product costing system. The company reported the following amounts for 2020: Raw materials purchased Beginning raw materials inventory Ending raw materials inventory Beginning finished goods inventory Ending finished goods inventory $120,000 16,000 5,000 11,000 8,000 Direct labor used Manufacturing overhead costs incurred Selling and administrative expenses Beginning work-in-process inventory Ending work-in-process inventory $44,000 36,000 21,000 17,000 16,000 A. Calculate the cost of materials used in production. B. Calculate the cost of goods manufactured