The following cost information is presented for Phoenix Lid. for the most recent period. Cost of direct material used in manufacturing $ 62,000 Direct labour costs 15, 000 Manufacturing overhead 6,500 Sales commissions at 8% of sales 22, 000 Opening finished goods inventory 5 , 000 Opening work-in-process inventory 3,000 Ending finished goods inventory 12, 000 Ending work-in-process inventory 12, 000 Required: What was the cost of goods manufactured for Phoenix? es Cost of goods manufactured