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! For the toolbar, press ALT+F10 (PC) or ALT+FN+F10 (Mac)