OTH Company entered into the following transactions during 2022: a. direct materials purchased on account totaled $27,000 b. paid $40,000 in salaries to the assembly line workers c. direct materials used totaled $19,000 d. depreciation on factory equipment totaled $7,000 e. overhead was applied to production at a rate of 75% of direct labor cost f. utility costs totaled $10,000; 30% was related to the factory and 70% was related to the sales building g. units costing $27,000 were completed h. depreciation on sales equipment totaled $4,000 i. units costing $15,000 were sold at a total selling price of $61,000 Assume there were no beginning inventories of any type at January 1, 2022. Calculate OTH Company's cost of goods manufactured for 2022.