Calculate the (A)cost of Raw Materials Used and (B)total Manufacturing

Calculate the (a)cost of raw materials used and (b)total manufacturing costs from the following information.
$$\begin{array} { l r } \text { Beginuning Raw Materials Inventory: } & \$ 65,000 \\\text { Ending Raw Materials Inventory: } & 59,000 \\\text { Overhead: } & 38,000 \\\text { Beginning Finished Goods Inventory: } & 28,000 \\\text { Ending Finished Goods Inventory: } & 23,000 \\\text { Direct Labor: } & 40,000 \\\text { Raw Materials Purchased: } & 83,000 \\\text { Beginning Work-in-Process Inventory: } & 16,000 \\\text { Ending Work-in-Process Inventory: } & 19,000\end{array}$$
a.________
b.________