Mon Inc.'s costs for April were as follows, direct materials, $18000, direct labour $34000, sales salaries $14000, indirect labour $10000, indirect material @15000, general corporate administrative cost $12000, taxes on manufacturing facility $2000, and rent on factory $17000. the beginning work in process inventory was $16000 and the ending work in process inventory was $9000. what was the cost of goods manufactured for the month.