Lando Company reported the following amounts for the year 2013:

Raw materials purchased $88,000

Beginning inventory of raw materials 5,200

Ending inventory of raw materials 4,500

Beginning inventory of finished goods 7,600

Ending inventory of finished goods 8,000

Direct labor used 25,000

General manufacturing costs applied 30,000

Beginning work-in-process inventory 6,100

Ending work in process inventory 6,300

Calculate the cost of materials used in production.

Cost of materials used in production $

Calculate total manufacturing costs.

Total manufacturing costs $