The following data are for Karachi Company: Beginning Ending Finished goods inventory $30,000 $40,000 Work in process inventory $20,000 $13,000 Raw materials inventory $21,000 $26,000 Purchases of raw materials $71,000 Manufacturing OH $ 21,000 Direct labor $27,000 The Cost of Goods Sold for the company is: $81,000 $91,000 O $111,000 $131.000