Gollerowski Company Has Determined the Following Information for the Year

Gollerowski Company has determined the following information for the year ended December 31,2015:
\begin{array}{ll}\text { Direct labor used } & \$ 16,840 \\\text { Direct material used } & \$ 26,300 \\\text { General and administrative expenses } & \$ 14,240 \\\text { Indirect production costs } & \$ 56,780 \\\text { Selling expenses } & \$ 13,599\\ \text {Work-In-Process Inventory, Janua1y 1, 2015 }&0 \\ \text {Work-In-Process Inventory, December 31, 2015 }&0 \\ \text {Finished Goods Inventory, January 1, 2015 }&0 \\ \text { Finished Goods Inventory, December 31, 2015}&? \\ \text {Cost of Goods Sold }&\$80,000 \\end{array}
Requirements:
A) What is the Cost of Goods Manufactured for the year ended December 31, 2015?
B) What is Finished Goods Inventory at December 31, 2015?