A company reported the following: Direct materials used $76,000 Direct labor $10,000 Indirect manufacturing labor $12,000 Sales salaries $14,000 Other indirect factory expenses $22,000 Selling and administrative expenses $20,000 Work in process inventory, beginning $500 Work in process inventory, ending $500 Finished goods inventory, beginning $0 Finished goods inventory, ending $15,000 What is the Cost of Goods Sold?