John Manufacturing_Cost of Goods Manufactured and Cost of Goods Sold.

Information for John Manufacturing follows:

Beginning raw materials inventory $46,800
Beginning goods in process inventory $21,200
Direct labor 81,000
Beginning finished goods inventory 64,000
Total factory overhead 106,000
Raw material purchased 21,500
Ending raw materials inventory 40,000
Ending goods in process inventory 20,000
Ending finished goods inventory 46,000

Calculate (a) the Cost of Goods Manufactured and (b) the Cost of Goods Sold.