Lucas Diving Supplies Company, in its first year of business, had labor costs of $$75,000,$ overhead costs of $$106,000,$ materials purchases of $$44,000,$ and ending Materials and Work$-$in$-$Process Inventories of $$4,000$ and $$1,000,$ respectively. What is the amount of cost of goods manufactured in the first year of operations?

Cost of goods manufactured