Cathy Company uses a normal job-cost system. Manufacturing overhead is allocated using a budgeted rate of 120% of direct labor cost. Additional information is available as follows: - Job 101 was the only job in process on January 1,2021. It had been charged with total manufacturing costs of $9 , 000 . - Jobs 102,103, and 104 were started during 2021. - Direct materials used in 2021 totaled $26 , 000. - Direct labor cost of $20 , 000 was incurred in 2021. - Actual manufacturing overhead was $22 , 000 in 2021. - The only job still in process on December 31, 2021 was Job 104. The job cost sheet for this job contained the following costs at the end of the month: The cost of goods manufactured for 2021 was: $79 , 000 $70.000 $77 , 000 $68 , 700 $72 , 240