Selected financial information for Desert, Inc. for the month is provided below. Beginning work in process inventory $4,400 Direct materials used Direct labor 15,700 18,500 Manufacturing overhead Total manufacturing costs 59,800 Total cost of work in process. Ending work in process 8,500 Cost of goods manufactured Beginning finished goods Cost of goods available for sale 79,000 Ending finished goods Cost of goods sold 74,000 Compute the total cost of work in process.