The following table summarizes the beginning and ending inventories of Springfield Manufacturing Incorporated for the month of

September:

Raw materials purchased during the month of September totaled $$124,700.$ Direct labor costs incurred totaled $$313,900$ for the month.

Actual and applied manufacturing overhead costs for September totaled $$189,300$ and $$192,800,$ respectively. Over$/$Underapplied

overhead is written off to cost of goods sold at the end of the year in December.

Required:

a$.$ Calculate the cost of goods manufactured for September.

b$.$ Calculate the cost of goods sold for September.