Selected account balances of Santana Manufacturing Company appear below for 2014: Beginning of Year End of Year Finished Goods Inventory $15,000 $ 17,000 Work In Process Inventory 25,000 24,000 Raw Materials Inventory 13,000 19,000 Sales 380,000 Direct Labor 43,000 Factory Supervisory Salaries 17,000 Income Tax Expense 32,000 Factory Insurance 18,000 Raw Material Purchases 93,000 Administrative Expenses 12,000 Sales Returns and Allowances 3,000 Factory Depreciation 8,000 Indirect Labor 14,000 Selling Expenses 44,000 Calculate the cost of goods manufactured