The following financial information has been collected from MLBB Company for the month of March:

Inventories

Beginning

Ending

Raw Material

$ 6,700

$ 8,900

Work in Process

17,700

22,650

Finished Goods

29,730

19,990

Additional information:

• Purchases of raw material were $46,700
• 19,700 direct labor hours were worked at $11.30 per hour
• Overhead costs were $33,300.
• What is the cost of goods manufactured?