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 Work-in-Process Inventory, Beginning Work-in-Process Inventory, Ending Selling and Administrative Expense Finished Goods Inventory, Ending Finished Goods Inventory, Beginning Direct Materials Used $66,000 10,900 9,200 15,500 15,550 ? ? Factory Overhead Applied 12,200 Operating Income 14,110 Direct Materials Inventory, Beginning Direct Materials Inventory, Ending 11,090 6,070 Cost of Goods Manufactured 60,940 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?