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.