Mod Squad Manufacturing began June with $10,000 of work-in-process inventory. The firm ended June with $8,000 of work-in-process inventory. During the month, the firm incurred $40,000 of DM costs, $50,000 of DL costs, and allocated $10,000 of MOH to jobs. The firm finished June with $15,000 of finished goods inventory. Cost of goods manufactured in June was: