CalDigit Company has provided you the following information related to a Job Order Cost System.

Raw materials purchases		$60,000
Raw materials used		54,000
Direct labor		40,000
Actual manufacturing overhead		56,000
Work-in-Process, beginning		60,000
Work-in-Process, ending		$59,000

Manufacturing Overhead Cost is Applied at 150% of direct labor cost. In addition there was $5,000 of raw materials used which is included in applied manufacturing overhead cost. Compute the Cost of Goods Manufactured.