McMahon Corporation has provided the following data regarding last months operations:

Direct materials 23,000

Direct labor 58,000

Manufacturing overhead applied to Work in Process 92,000

Begin End

Work in Process (WIP) Inventory 56,000 69,000

Finished Goods Inventory 33,000 36,000

Complete the following table to calculate the Cost of Goods Sold:

Direct materials
+ Direct labor
+ Manufacturing overhead applied to WIP
Total manufacturing costs
Add: Beginning WIP
Less: Ending WIP
Cost of Goods Manufactured
Beginning Finished Goods Inventory
Add: Cost of Goods Manufactured
Less: Ending Finished Goods Inventory
Cost of Goods Sold