Cost of Goods Manufactured

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

	Beginning	Ending
Raw materials inventory	$47,000	$27,000
Work in process inventory	32,000	42,000
Finished-goods inventory	37,000	27,000
Raw materials purchased		116,000
Direct labor (2,700 hrs @ $9)		24,300
Overhead		57,000

Required:

Calculate the cost of goods manufactured for the month.