HP has the following information for the month of December. Determine the (a) cost of goods manufactured, and (b) cost of goods sold. Cost of materials placed in production $42.100 Direct labor 26.480 Factory overhead 35.120 Work in process, December 1 25,000 Work in process, December 31 19,000 Finished goods inventory, December 1 67,000 Finished goods inventory, December 31 61,000