A manufacturer operates on a job costing basis $($i$.$e$.$ only ONE Work in Process $-$ WIP $-$ Account and all costs are traceable$)$

The company has recorded the following for a single month of production:

Raw Materials $-$ Opening Balance: $$16210,$ Purchases $$45707$ and has a Closing Balance of $$15121$

WIP Information: Conversion costs incurred this period include: Opening balance of WIP was $$59041,$ DL $$37876$ and OHDs $$43322$ and the closing balance of WIP was $$22851$

Finished Goods information: Opening Balance of FG was $$60268$ and the closing balance was $$63600$

Required: Trace all costs through to calculate the Cost of Goods Manufactured this month