Selected data from Design Corporation for 20X6 is as follows: Inventories Beginning Materials $34,000 Work in process 135,000 Finished goods 110,000 Ending $40,000 150,000 102,000 Costs incurred during 20x6 are as follows: Direct materials purchased $41,000 Manufacturing overhead $80,000 Direct manufacturing wages 180% of manufacturing overhead Cost of goods sold is