2) Alford Company used $65,000 of direct materials and incurred $43,000 of direct labor costs during the most recent year. Indirect labor amounted to $1,700 while indirect materials used totaled $1,800. Other operating costs pertaining to the factory included utilities of $4,300; maintenance of $6,800; supplies of $1,500: depreciation expense of $8,900; and property taxes of $2,400. There was no beginning or ending finished goods inventory, but work in process inventory began the year with a $6,400 balance and ended the year with a $7,800 balance. Calculate the cost of goods manufactured for Alford Company for the year