Chavez Corporation reported the following data for the month of July Inventories: Raw materials Work in process Finished goods Beginning Ending $ 28,000 $30,500 $ 16,500 $18,000 $ 32,500 $47,500 Additional information: Raw materials purchases Direct labor cost Manufacturing overhead cost incurred Indirect materials included in manufacturing overhead cost incurred Manufacturing overhead cost applied to Work in Process $66,500 $91,500 $59,500 $ 8,200 $58,500 Any underapplied or overapplied manufacturing overhead is closed out to cost of goods sold. The cost of goods manufactured for July is