The ABC Manufacturing Company produces table lamps and they have been in business for 20 years. For the month of August, they have the following data: Direct labour $46,000 Direct materials used 84,000 Total manufacturing overhead 60,000 Ending work in process 30,000 Beginning work in process 40,000 Selling & Administrative expenses 25,000 Calculate: a) total manufacturing costs, b) cost of goods manufactured, and c) Explain the difference between a) and b).