Tap Corporation has the following information for the month of March. Determine the Total Manufacturing Cost.

Purchases

$92,000

Materials inventory, March 1

6,000

Materials inventory, March 31

8,000

Direct labor

25,000

Factory overhead

37,000

Work in process, March 1

22,000

Work in process, March 31

23,500

Finished goods inventory, March 1

21,000

Finished goods inventory, March 31

30,000

Sales

257,000

Sales and administrative expenses

79,000