Olivia's Outdoor Essentials produces gear for climbing, hiking, and camping. Last month, Olivia reported the following:

Beginning Work in Process Inventory:$20,000

Ending Work in Process Inventory:$25,000

Beginning Finished Goods Inventory:$15,000

Ending Finished Goods Inventory:$13,000

Direct Labor:$60,000

Beginning Raw Materials Inventory:$20,000

New Raw Materials Purchased:$48,000

Ending Raw Materials Inventory:$10,000

Indirect Materials Used:$8,000

Indirect Labor:$10,000

Other Applied Manufacturing Overhead:$30,000

Required:

a. What was the Manufacturing Costs for the period?

b. What was the Cost of Goods Manufactured for the period?

c. What was the Cost of Goods Sold for the period?