18 Flyers Inc., had the following activities during 2015: Direct materials: Beginning inventory 22,000 Purchases 61,000 Ending inventory 10,800 Direct manufacturing labor 18,000 Manufacturing overhead 11,500 Beginning work-in-process inventory 1,000 Ending work-in-process inventory 3,000 Beginning finished goods inventory. 25,000 Ending finished goods inventory 19,000 What is cost of goods manufactured for 2015? (2 points) 72.200 72.800 99.700 99.800