Sandbagger Company has the following information for July:

Cost of direct materials used in production	$	59,000
Direct labor		74,000
Factory overhead		28,000
Work in process inventory, July 1		49,000
Work in process inventory, July 31		50,000
Finished goods inventory, July 1		22,000
Finished goods inventory, July 31		14,000

a. For July, determine the cost of goods manufactured.

b. For July, determine the cost of goods sold.