Woodfall Company has the following information for June: Cost of direct materials used in production Direct labor $260,000 340,000 Factory overhead 182,300 Work in process inventory, June 1 70,200 Work in process inventory, June 30 74,000 Finished goods inventory, June 1 33,300 Finished goods inventory, June 30 44,100 For June, determine (a) the cost of goods manufactured and (b) the cost of goods sold.