Keeton Company had the following data: Cost of materials used $60,000 Direct labor costs 58,000 Factory overhead 33,000 Work in process inventory, beginning Work in process inventory, ending Finished goods inventory, beginning Finished goods inventory, ending 29,000 18,000 32,000 18,000 Determine the cost of goods sold. Laramie Technologies had the following data: Cost of materials used $50,000 Direct labor costs 56,000 28,000 Factory overhead Work in process inventory, beginning Work in process inventory, ending 45,000 32,000 Determine the cost of goods manufactured