Taya Co. uses job-order costing system. Its work-in-process inventory has a beginning balance of $20,000 and an ending balance of $25,000 in 2008. The following data is reported for 2008: raw material purchased = $50,000, direct materials used = $40,000, direct labor = $10,000, actual manufacturing overhead = $20,000. The manufacturing overhead was overapplied by $5,000 during 2008. Before any year-end adjustment, what is Taya Co.s cost of goods manufactured during 2008? Group of answer choices $80,000 $65,000 $70,000 $60,000