14. The definitely-not-Russian Olympic team committee manufactures clean urine samples for their definitely-not-doped-up athletes, to be used for totally innocent reasons definitely not whatever youre thinking. Anyways, the committee estimates that they will incur $140,000 of direct materials costs, $180,000 of direct labor costs, and $270,000 of overhead costs. They plan to allocate overhead costs based on direct labor costs. During the production period, it is found that they actually incurred $125,000 of direct materials costs, $175,000 of direct labor costs, and $285,000 of overhead costs. Before correcting for mis-applied overhead costs, the committee determines that they have an ending work-in-process inventory valued at $228,000. If they started the production period with $97,000 worth of unfinished product, how much COGM was recognized during this production period?