Karmon Audio, Inc. manufactures speakers. During March, Karmons transactions and accounts included the following:

Raw materials acquired for cash	$82,500
Cost of direct materials used in production	81,900
Costs to ship products to customers	1,000
Direct labor cost incurred	41,000
Total manufacturing overhead incurred	25,000
Raw materials inventory, beginning	3,500
Raw materials inventory, ending	3,600
Work in process inventory, beginning	12,000
Work in process inventory, ending	14,200

How much is cost of goods manufactured for March?