The Following Information for Baldwin Company,as of December 31,is Provided

The following information for Baldwin Company,as of December 31,is provided.
$\begin{array}{lr}\text { Administrative salaries } & \$ 24,000 \\\text { Depreciation of factory equipment } & 18,750 \\\text { Depreciation of delivery vehicles } & 6,000 \\\text { Direct labor } & 51,000 \\\text { Factory supplies used } & 9,000 \\\text { Finished goods inventory, January 1 } & 42,750 \\\text { Finished goods inventory, December 31 } & 52,000 \\\text { Factory insurance } & 11,625 \\\text { Interest expense } & 10,000 \\\text { Factory utilities } & 10,500\\ \text { Factory maintenance } & 5,625 \\\text { Raw materials inventory, January 1 } & 7,000 \\\text { Raw materials inventory, December 31 } & 3,500 \\\text { Raw material purchases } & 94,000 \\\text { Rent on factory equipment } & 18,750 \\\text { Repairs of factory equipment } & 8,600 \\\text { Sales commissions } & 28,150 \\\text { Goods in process inventory, January 1 } & 4,000 \\\text { Goods in process inventory, December 31 } & 2,500\end{array}$

A. Calculate the direct material used during the period.
B. Calculate the total manufacturing costs incurred during the period.
C. Calculate the Cost of Goods Manufactured during the period.
D. Calculate the Cost of Goods Sold during the period.