The Lewis Law Firm is a small legal practice that provides family law services. Lewis uses a normal cost accounting system to track service costs to the income statement, and has the following summary cost information for the month of September: Unbilled law services, beginning balance (September 1): $34,000 Unbilled law services, ending balance (September 30): $28,000 Actual direct labor cost of lawyers in September: $95,000 Actual office overhead costs in September: $62,000 Applied office overhead costs in September: $69,000 

Using the information above, determine the amount of costs transferred to the cost of services account (on the income statement) for September.