Cost of Goods Sold, Cost of Goods Manufactured

Glenville Company has the following information for April:

Cost of direct materials used in production		$59,000
Direct labor		71,000
Factory overhead		21,000
Work in process inventory, April 1		53,000
Work in process inventory, April 30		51,000
Finished goods inventory, April 1		32,000
Finished goods inventory, April 30		22,000