Cost of Goods Sold, Cost of Goods Manufactured Glenville Company has the following information for April: Cost of direct materials used in production $36,000 Direct labor 51,000 Factory overhead 28,000 Work in process inventory, April 1 21,000 Work in process inventory, April 30 29,000 Finished goods inventory, April 1 29,000 Finished goods inventory, April 30 21,000 a. For April, determine the cost of goods manufactured.