Walsh Corporation has provided the following data concerning last month's operations. Purchases of raw materials $ 36,000 Indirect materials included in manufacturing overhead $ 4,000 Direct labor cost $ 58,000 Manufacturing overhead applied to Work in Process $90,000 Overapplied overhead Raw materials inventory Beginning Ending $10,000 $21,000 Work in process inventory $ 62,000 $ 70,000 Finished goods inventory $36,000 $40,000 $ 3,000 The company closes out any underapplied or overapplied manufacturing overhead to cost of goods sold. How much is the adjusted cost of goods sold on the Schedule of Cost of Goods Sold?