Beg. of Year End of Year Raw Materials Inventory $26000 $30,244 Work in process inventory $35000 $31,206 Finished goods inventory $14000 $28,241 Purchases of DM $73000 Direct Labor $40,309 Indirect Labor $40000 Insurance on plant $10000 Depreciation - plant building and equipment $12,082 Repairs and maintenance - plant $4,730 Marketing expenses $76000 General & administrative expenses $27,845 What is Cost of Goods Sold? (Be careful as values change with each attempt) (Input your answers without dollar signs or commas)