Luana Corporation provides the following information for 2020

Beginning work-in process inventory , January 1,2020 $14,000

Total manufacturing cost incurred in 2020 $152,000

Ending work-in-process inventory, December 31, 2020 $11,000

Beginning inventory of finished goods, January 1, 2020 $20,000

Ending inventory of finished goods, December 31, 2020 $20,000

Calculate (a) Cost of goods manufactured in 2020 and (b) Cost of goods sold in 2020

Calculate (a) cost of goods manufactured in 2020