Olivia s Outdoor Essentials produces gear for climbing, hiking, and camping. Last month, Olivia reported the following:

Beginning Work in Process Inventory:	$20,000
Ending Work in Process Inventory:	$25,000
Beginning Finished Goods Inventory:	$15,000
Ending Finished Goods Inventory:	$13,000
Direct Labor:	$60,000
Direct Materials Used:	$50,000
Indirect Materials Used:	$8,000
Office Building Rent:	$10,000
Total Manufacturing Overhead:	$30,000

What was the Cost of Goods Manufactured for the period?