Glenville Company has the following information for April: Cost of direct materials used in production $44,000
Direct labor 51,000
Factory overhead 32,000
Work in process inventory, April 1 32,000
Work in process inventory, April 30 32,000
Finished goods inventory, April 1 24,000
Finished goods inventory, April 30 16,000
For April, determine (a) the cost of goods manufactured and (b) the cost of goods sold.