Pioneer Portal Purchases of raw materials... $91,000 Direct labor cost. $122,000 Selling costs (total). $42.000 Administrative costs (total)......... $56,000 Manufacturing overhead costs (total)........ $340,000 Raw materials inventory, beginning......... $22,000 Work in process inventory, beginning...... $27,000 Finished goods inventory, beginning....... $42,000 Raw materials inventory, ending........... $7,000 Work in process inventory, ending........ $35,000 Finished goods inventory, ending.......... $15,000 What was Derby's cost of goods manufactured for the month