Weber has provided the following data for the month of June: Inventories: Work in process Finished goods Beginning Ending $ 36,000 $31,000 $ 65,000 $69,000 Additional information: Direct materials Direct labor cost Manufacturing overhead cost incurred Manufacturing overhead cost applied to work in Process $ 76,000 $106,000 $ 82,000 $ 80,000 Any underapplied or overapplied manufacturing overhead is closed out to cost of goods sold. The cost of goods manufactured for June is