Coronado Audio, Inc. manufactures speakers. During March, Coronados transactions and accounts included the following:

Raw materials acquired for cash $82800

Cost of direct materials used in production 81400

Costs to ship products to customers 1000

Direct labor cost incurred 41100

Total manufacturing overhead incurred 24900

Raw materials inventory, beginning 3400

Raw materials inventory, ending 3100

Work in process inventory, beginning 11700

Work in process inventory, ending 14800

How much is cost of goods manufactured for March?