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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: 58,000 Office Building Rent $10,000 Total Manufacturing Overhead: $30,000 What was the Cost of Goods Manufactured for the period