From the following data, prepare a statement of cost of goods manufactured for the year ended June 30, 2019:

Factory depreciation.................................................... $ 12,000

Direct materials issued............................................... $ 50,000

Direct labor...................................................................... $ 80,000

Indirect labor................................................................... $ 42,000

Sales salaries................................................................... $ 48,000

Factory supplies used.................................................. $ 5,000

Factory utilities............................................................. $ 24,000

Factory property taxes............................................... $ 11,000

Work in process inventory on July 1, 2018........ $ 22,000

Work in process inventory on June 30, 2019.... $ 24,000

Finished goods inventory on July 1, 2018.......... $ 34,000

Finished goods inventory on June 30, 2019...... $ 38,000

Factory repairs............................................................... $ 8,000

Factory insurance......................................................... $ 2,000

Follow-up question:

What is Cost of Goods Sold for the period ending June 30, 2019.