Desrevisseau Inc., a manufacturing company, has provided the following data for the month of August. The balance in the Work in Process inventory account was $9,000 at the beginning of the month and $21,000 at the end of the month. During the month, the company incurred direct materials cost of $61,000 and direct labor cost of $37,000. The actual manufacturing overhead cost incurred was $38,000. The manufacturing overhead cost applied to Work in Process was $41,000. The cost of goods manufactured for August was: