Tim's Teddy Bears makes high-end collectible teddy bears. During the current month, the purchasing manager purchased $52,300 worth of materials. At the beginning of the month, Tim had 50 partially finished teddy bears. The cost of these partially finished bears was $6,700. During the month, the company incurred the following costs to complete these units and to start up and complete 5,150 new units. At the end of the month, there were 0 teddy bears in the Work in Process Inventory; all the teddy bears had been completed.

Used Direct Materials $38,300

Direct salaried labor $19,100

Indirect labor wages $5,900

Production Manager Salary $4,200

Renta factorial $2,900

Factory utilities $2,870

Factory Insurance $1,080

Factory cleaning services $400

What is the cost of goods manufactured for the period?