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	$	65,000
Work-in-Process Inventory, Beginning		10,500
Work-in-Process Inventory, Ending		9,000
Selling and Administrative Expense		15,000
Finished Goods Inventory, Ending		15,000
Finished Goods Inventory, Beginning		?
Direct Materials Used		?
Factory Overhead Applied		12,000
Operating Income		14,000
Direct Materials Inventory, Beginning		11,000
Direct Materials Inventory, Ending		6,000
Cost of Goods Manufactured		60,000

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 total manufacturing cost?