Siler Company has the following information for February:

Cost of direct materials used in production .......$ 9,000

Direct labor .................. 27,000

Factory overhead ................ 18,000

Work in process inventory, February 1 ........ 25,000

Work in process inventory, February 28 ....... 26,000

Finished goods inventory, February 1 ........ 11,000

Finished goods inventory, February 28 ........ 13,000

For February, determine

a. The cost of goods manufactured and

b. The cost of goods sold.