Summit Manufacturing had $$10,000$ of direct materials on hand at the beginning of the year and $$9,000$ on hand at the end of the year. During the year, the company purchased $$42,000$ of direct materials, and incurred $$22,000$ of direct labor and $$17,000$ of manufacturing overhead. The company had $$26,000$ of inventory in Work$-$in$-$Process Inventory at the beginning of the year and $$12,000$ at the end of the year. What is the cost of goods manufactured for the year?