Bryant Company incurred costs of $50,000 for direct materials (raw) purchased. Direct labor was $60,000 and factory overhead was $35,000 for May. Inventories were as follows: Raw materials beginning $14,000; raw materials ending $10,000 Work-in-process beginning $24,000; work-in-process ending $36,000 Finished goods beginning $10,000; finished goods ending $25,000 Required: Calculate the cost of goods manufactured for May for Bryant Company. You need to show your work. (Points : 30)