Gitano Products operates a job-order costing system and applies overhead cost to jobs on the basis of direct materials used in production (not on the basis of raw materials purchased). Its predetermined overhead rate was based on a cost formula that estimated $133,500 of manufacturing overhead for an estimated allocation base of $89,000 direct material dollars to be used in production. The company has provided the following data for the just completed year $ $ 140,000 85,000 $ Purchase of raw materials Direct labor cost Manufacturing overhead costs: Indirect labor Property taxes Depreciation of equipment Maintenance Insurance Rent, building $ $ $ $ 144,789 8,600 18,000 14.000 10,900 37,000 Raw Materials Work in Process Finished Goods Beginning Ending $ 26,000 $ 13,000 $ 50,000 $ 38,000 $ 72,000 $ 55,000 Required: Compute the unadjusted cost of goods sold for the year. Do not include any underapplied or overapplied overhead in your answer. Requirement compute the unadjusted cost of goods sold for the year. Do not include any underapplied or overapplied overhead in your answer United cost of goods sold Requirement