Hendrix Company had the following beginning and ending inventory balances for the current year ended December 31: Materials January 1 December 31 $11,000 $ 8,800 Work in Process 19,206 16,752 Finished Goods 23,100 18,150 In addition, direct labor costs of $32,133 were incurred, manufacturing overhead equaled $41,868 and selling and administrative costs were $36,300. Direct Materials used in Production was $32,800 What was the amount of cost of goods manufactured for the year?