Koczela Incorporated has provided the following data for the month of May: Inventories: Work in process Finished goods Additional information: Direct materials Direct labor cost Beginning Ending $19,000 $14,000 $48,000 $52,000 Manufacturing overhead cost incurred Manufacturing overhead cost applied to Work in Process $59,000 $89,000 $55,000 $63,000 Any underapplied or overapplied manufacturing overhead is closed out to cost of goods sold. The cost of goods manufactured for May is?