LET$$S ASSUME WINESOME$$S WEDDING CAKE COMPANY HAS THE FOLLOWING COSTS:

DIRECT MATERIALS USED $=$ $$33,000,$

DIRECT LABOR $=$ $$44,000$

ESITAMATED OVERHEAD $=$ $$18,000.$

THE WIP INVENTORY ACCOUNTS HAS A BEGINNING BALANCE OF $$28,000$ AND AN ENDING BALANCE $0$F $$19,000.$

a$.$ Prepare THE COST OF GOODS MANUFACTURED Statement FOR THE MONTH

b$.$ If the Finished Goods Inventory Beginning Inventory Balance is $$11,000$ and the Ending Finished Goods Inventory of $$8,000.$ What is the Cost of Goods Sold Amount?