Tsali Company has the following information for February:
Cost of direct materials used in production .. $18,000
Direct labor ............... 54,000
Factory overhead ............ 36,000
Work in process inventory, February 1 ... 50,000
Work in process inventory, February 28 .... 57,000
Finished goods inventory, February 1 ..... 22,000
Finished goods inventory, February 28 ... 26,000

For February, determine
(a) The cost of goods manufactured and
(b) The cost of goods sold.