ABC Corporation reported the following data for the month of January:

Inventories:	Beginning	Ending
Raw materials	46,000	34,000
Work in process	31,000	29,000
Finished goods	27,000	55,000
Additional information:
Raw materials purchases	79,000
Direct labor cost	93,000
Manufacturing overhead cost incurred	54,000
Indirect materials included in manufacturing overhead cost incurred	8,000
Manufacturing overhead cost applied to Work in Process	57,000

Calculate cost of completed goods during the month of January?