Beginning		Ending
Raw materials inventory		$12,000		$ 8,000
Work-in-process inventory		45,000		55,000
Finished goods inventory		9,000		11,000
Raw materials purchased				$45,000
Direct labor costs				80,000
Overhead costs				30,000
	Selling and administrative costs			20,000

McClintock Manufacturing Inc. has the above information available for the month of July:

Question: How much is the Cost of Goods Manufactured for July?