Shatrau Inc., which uses job-order costing, has provided the following data for December: Direct materials $32,000 Direct labor cost .. $45.000 Manufacturing overhead cost incurred...... $42.000 Manufacturing overhead cost applied . ... $45,000 Inventories: Beginning Ending Work in process ..... $24,000 $14,000 Finished goods ....... $35,000 $48,000 Required: Determine the unadjusted cost of goods sold (in other words, the cost of goods sold before adjusting for any underapplied or overapplied overhead) for December. Show your work