please provide the calculate process, thank you

Questions 6 and 7 relate to the following information. Direct material purchases 85,000 Direct labour 25,000 Salesman salaries 15,000 Plant supervisor salary 15,000 Depreciation on factory plant 5,000 Operating balances: Direct materials 22,000 15,000 25,000 WIP Finished goods Closing balances: Direct materials WIP Finished goods 23,000 8,000 22,000 6. What is the cost of goods manufactured? A. $84,000 B. $136,000 C. $129,000 D. $144,000 E. $151,000 7. What is the cost of goods sold? A. $139,000 B. $130,000 C. $136,000 D. $146,000 E. $154,000