In July, Econo Company purchased materials costing $18,400 and incurred direct labor costs of $72,000. Overhead totaled $32,700 for the month. Information on inventories was as follows:

	July 1	July 31
Materials	$5,400	$5,200
Work in process	$ 700	$1,200
Finished goods	$3,100	$2,700

What was the cost of goods manufactured for July?

Note. Enter numbers only-- do not use a dollar sign ($) or comma.