Below is the information for the current year ended 12/31/19 for a paper company:

Beginning finished goods inventory = $9,440

Beginning work in process inventory = $5,810

Beginning raw materials inventory (direct materials) = $8,700

Direct labor used = $23,130

Factory overhead (OH) = $31,090

Administrative salaries = $22,000

Ending finished goods inventory = $10,320

Ending work in process inventory = $5,250

Ending raw materials inventory = $8,995

Depreciation - main office = $4,500

Raw materials purchases (direct materials) = $27,470

Advertising expenses = $19,000

Sales = $424,355

Cash = $28,000

Sales Commissions = $18,100

Factory equipment, net = $242,500

Accounts receivable, net = $14,600

A. What is the cost of direct materials used during the period?

B. What is the amount of total manufacturing costs during the period?

C. What is the cost of goods sold (COGS) during the period?