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	$	74,500
Work-in-Process Inventory, Beginning		14,300
Work-in-Process Inventory, Ending		10,900
Selling and Administrative Expense		19,750
Finished Goods Inventory, Ending		20,225
Finished Goods Inventory, Beginning		?
Direct Materials Used		?
Factory Overhead Applied		13,900
Operating Income		15,045
Direct Materials Inventory, Beginning		11,855
Direct Materials Inventory, Ending		6,665
Cost of Goods Manufactured		68,930

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?