The accounting records of Omar Corporation contained the following information for last year: Beginning Ending Direct materials inventory $ 9,000 $ 7,000 Work in process inventory $17,000 $31,000 Finished goods inventory $10,000 $15,000 Manufacturing Costs Incurred Direct materials used $ 72,000 Overhead applied $ 24,000 Direct labor cost (10,000 hours) $ 80,000 Depreciation $ 10,000 Rent $ 12,000 Taxes $ 8,000 Unadjusted cost of goods sold (does not include overapplied or underapplied overhead) $157,000 Selling, General, and Administrative Costs Incurred Advertising $ 35,000 Rent $ 20,000 Clerical $ 25,000 The cost of goods manufactured for the year was: