Burger Hut, Inc. is a manufacturer of the best burgers in town. The company's Raw Materials Inventory only contains direct materials. $35,000 in Raw Materials were purchased during the year. The ending Raw Materials Inventory account was $4,000 higher than the beginning Raw Materials Inventory. Burger Hut started the year with $19,000 it its Work-In-Progress inventory. By the end of the year, the costs in Work-In-Progress Inventory equaled $22,000. Additionally, at the end of the year, the company reported $13,000 in its Finished Goods Inventory, which was a decrease of $4,500 from the costs in its beginning Finished Goods Inventory.

Additionally, the following data were collected from thecompany:

• Direct Labor Costs: $40,000
• Factory Supervisor's Salary: $10,000
• Factory Utilities: $12,000
• Factory Depreciation: $9,000
• Factory Rent: $8,000
• Indirect Factory Materials: $500
• Selling, General, and Administrative Expenses: $22,000

What is the cost assigned to the units completed during theyear?