You have been given the following information from the company, Supersun Limited. Find the values of Cost of Goods Manufactured and Cost of Goods Sold respectively.

$000

Beginning raw materials inventory 6,000

Ending raw materials inventory 12,000

Beginning work in process inventory 18,000

Ending work in process inventory 28,000

Beginning finished goods inventory 23,000

Ending finished goods inventory 33,000

Purchases of raw materials 94,000

Direct labor 12,000

Manufacturing Overhead 41,000