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 $126,100. Direct labor costs incurred totaled $312,300 for the month. Actual and applied manufacturing overhead costs for September totaled $188,900 and $193,600, 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