Sandbagger Company has the following information for December:

Cost of direct materials used in production	$	63,000
Direct labor		71,000
Factory overhead		29,000
Work in process inventory, December 1		52,000
Work in process inventory, December 31		41,000
Finished goods inventory, December 1		25,000
Finished goods inventory, December 31		16,000

a. For December, determine the cost of goods manufactured. $

b. For December, determine the cost of goods sold. $