the cost of goods manufactured for August is

Required information Messana Corporation reported the following data for the month of August. Inventories: Raw materials Work in process Finished goods Beginning $36.000 $23.000 $37,000 Ending $24.000 $17,000 $55,000 Additional information: Raw materials purchases Direct labor cost Manufacturing overhead cost incurred...... Indirect materials included in manufacturing overhead cost incurred... Manufacturing overhead cost applied to Work in Process $69.000 $94.000 $54,000 $8,000 $56.000 The direct materials cost for August is