Conrad, Inc. recently lost a portion of its records in an office fire. The following information was salvaged from the accounting records.

Cost of Goods Sold	$	69,500
Work-in-Process Inventory, Beginning		12,300
Work-in-Process Inventory, Ending		9,900
Selling and Administrative Expense		17,250
Finished Goods Inventory, Ending		17,475
Finished Goods Inventory, Beginning		?
Direct Materials Used		?
Factory Overhead Applied		12,900
Operating Income		14,495
Direct Materials Inventory, Beginning		11,405
Direct Materials Inventory, Ending		6,315
Cost of Goods Manufactured		64,230

Direct labor cost incurred during the period amounted to 1.5 times the factory overhead. The CFO of Conrad, Inc. has asked you to recalculate the following accounts and to report to him by the end of the day.

What is the amount of net sales?