Koczela Inc. has provided the following data for the month of May. Inventories: Work in process Finished goods Beginning Ending $ 21,000 $16,000 $50,000 $54,000 Additional information: Direct materials Direct labor cost Manufacturing overhead cost incurred Manufacturing overhead cost applied to Work in Process $61,000 $91,000 $67,000 $ 65,000 Any underapplied or overapplied manufacturing overhead is closed out to cost of goods sold. The cost of goods manufactured for May is: