Company, a manufacturer, incurred the following costs in 2020: Product development costs Factory supervisor salary Factory equipment rental Advertising costs Direct labor Direct materials Factory supplies Legal department costs Purchasing department costs Miscellaneous overhead $4,491 4,249 5,392 5,171 4,774 4,142 4,438 4,269 4,406 4,410 What were total overhead costs in 2020? X Company, a manufacturer, had the following inventory account balances in 2020: Account Materials Work in Process Finished Goods January 1 $14,872 17,830 15,874 December 31 $16,070 13,558 15,874 The following additional information for the year is available: Direct materials purchased Direct labor Overhead $71,537 24,130 44,983 What was Cost of Goods Sold in 2020