The following information has been taken from the perpetual inventory system of Imperial Manufacturing Company for the month ended September 30: Purchases of direct materials Direct materials used Direct labor costs assigned to production Manufacturing overhead costs incurred $ 77,000 $ 54,800 $ 37,000 $ 46,000 Balances in inventory September 30 September 1 Materials 57 $ 53,000 Work in Process $ 40,000 $ 47,500 Finished Goods $44,000 $ 71,000 The cost of finished goods manufactured in September is