ONAETC388 Corp's reported data for the month Inventories: Beginning Ending Raw materials (Direct and Indirect) $37,800 $16,100 Work in process $20,200 $16,300 Finished goods $49,500 $69.400 Additional Information for ONAETC388 Raw materials purchases $68,100 (#079445) Direct labor cost $72,900 Manufacturing overhead cost actually incurred $47.000 Raw materials included in manufacturing overhead costs incurred as indirect materials $5,000 Monufacturing overhead cost applied to Work in Process $45,500 Q. What is the adjusted cost of goods sold that appears on GNAETC388% Income statement for the month A $