Information for Reedy Manufacturing Follows Calculate Both the Cost of Goods Manufactured and the Cost

Information for Reedy Manufacturing follows:
$$\begin{array} { l r } \text { Beginning raw materials inventory } & \$ 46,800 \\\text { Beginning goods in process inventory } & 21,200 \\\text { Direct labor } & 81,000 \\\text { Beginning finished goods inventory } & 64,000 \\\text { Total factory overhead } & 106,000 \\\text { Raw materials purchased } & 21,500 \\\text { Ending raw materials inventory } & 40,000 \\\text { Ending goods in process inventory } & 20,000 \\\text { Ending finished goods inventory } & 46,000\end{array}$$
Calculate both the cost of goods manufactured and the cost of goods sold for Reedy Manufacturing.