Shanta Corporation has provided the following data concerning last month's operations. Purchases of raw materials $43,000 Indirect raw materials included in manufacturing overhead $9,000 Direct labor cost $58,000 Manufacturing overhead cost incurred $99,000 Inventories: Beginning Endi g Raw materials inventory $12,000 $16,000 Work in process inventory $48,000 $53,000 Finished goods inventory $41,000 $47,000 Required: (a) Calculate the Cost of Goods Manufactured for the month. (b) Calculate the Cost of Goods Sold for the month