Green Company's costs for the month of August are as follows:

Direct material used$ 27000

Direct labour$ 34000

Sales salaries14000

Indirect labor10000

Indirect material15000

General corporate administrative cost$12000

Taxes on manufacturing facility$ 2000

Rent on factory$ 17000

The beginning work-in-process inventory is $16,000 and the ending work-in-process inventory is $9,000. What is the cost of goods manufactured for the month?