ost of goods manufactured and cost of goods sold The following table sum$-$ marizes the beginning and ending inventories of Springfield Manufacturing Inc. for the month of September:

Sept. $30$

Raw materials $$55,200$

Work in process $$129,600$

Finished goods $$83,800$

Aug. $31$

Raw materials $$67,000$

Work in process $$142,600$

Finished goods $$94,400$

Raw materials purchased during the month of September totaled $$247,800.$ Direct labor costs incurred totaled $$624,400$ for the month. Actual and applied manufacturing overhead costs for September totaled $$376,800$ and $$384,600,$ respectively. Over$/$under$-$ applied overhead is written off to cost of goods sold at the end of the year in December.

a$.$ Calculate the cost of goods manufactured for September.

b$.$ Calculate the cost of goods sold for September.