Lando Company reported the following amounts for 2019:

Raw materials purchased $85,000

Beginning raw materials inventory 5,200

Ending raw materials inventory 4,500

Beginning finished goods inventory 7,600

Ending finished goods inventory 8,000

Direct labor used 20,000

Manufacturing overhead costs applied 30,000

Beginning work in process inventory 6,100

Ending work in process inventory 6,300

Calculate:

(a) the cost of materials used in production.

(b) total manufacturing costs.