Current information for the Austin company follows:

depreciation expense. 2000

indirect labor. 4,000

factory supplies. 5,000

office Maintenance expense 6,000

Advertising expense. 12,000

finished goods inventory ending 15,000

direct materials inventory beginning 15,200

direct materials ending inventory 16,600

sales commissions. 18,000

beginning work in process inventory 28,000

finished goods inventory beginning 40,000

direct labour 42,800

direct material purchases. 60,000

sales. 120,000

required

determine the Austin company's cost of goods manufactured for the year