Green Company's costs for the month of August are as follows: Direct materials used Direct labour Sales salaries Indirect labour Indirect materials General corporate administrative cost Taxes on sales facility Rent on sales facility $27,000 $34,000 $14,000 $10,000 $15,000 $12,000 $2,000 $19,000 The beginning work-in-process inventory is $16,000 and the ending work-in-process inventory is $9,000. What is total manufacturing costs for the month? Multiple Choice