Chavez Corporation reported the following data for the month of July:

Inventories:

BeginningEndingRaw materials$33,000$33,000Work in process$19,000$23,000Finished goods$35,000$50,000

Additional information:

Raw materials purchases$69,000Direct labor cost$94,000Manufacturing overhead cost incurred$62,000Indirect materials included in manufacturing

overhead cost incurred$9,200Manufacturing overhead cost applied to Work in Process$61,000

Any underapplied or overapplied manufacturing overhead is closed out to cost of goods sold.

The cost of goods manufactured for July is: