Sandbagger Company has the following information for July:

Cost of direct materials used in production	$	34,000
Direct labor		44,000
Factory overhead		30,000
Work in process inventory, July 1		24,000
Work in process inventory, July 31		34,000
Finished goods inventory, July 1		26,000
Finished goods inventory, July 31		19,000

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

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