Cost of Goods Manufactured

Candy's Chocolate Shoppe had the following information available for the month of September:

	Beginning	Ending
Raw materials inventory	$46,000	$26,000
Work in process inventory	31,000	41,000
Finished-goods inventory	36,000	26,000
Raw materials purchased		113,000
Direct labor (2,500 hrs @ $8)		20,000
Overhead		56,000

Required:

Calculate the cost of goods manufactured for the month.

$________?________