From the information contained in the following two General Ledger Accounts, compute Cost of Goods Sold (COGS)?

Work in Process Inventory

	DR	CR
Beginning inventory	15,000
Direct materials used	50,000
Direct labor	28,000
Overhead	57,000
COGM		?
Ending Inventory	10,000

Finished Goods Inventory

	DR	CR
Beginning inventory	40,000
COGM	?
COGS		?
Ending Inventory	30,000