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.