The Matthew Company has the following information December of this year: Raw material purchases $30,000 Raw materials used 27,000 Direct labor 20,000 Actual manufacturing overhead 28,000 Work-in-Process, beginning 30,000 Work-in-Process, ending 29,500 The overhead rate is 150 percent of direct labor costs. The Matthew Company uses a job costing system. Compute the cost to complete the job.