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X Company, a manufacturer, had the following inventory account balances in 2020: Account Materials Work in Process Finished Goods January 1 $16,920 16,006 14,946 December

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X Company, a manufacturer, had the following inventory account balances in 2020: Account Materials Work in Process Finished Goods January 1 $16,920 16,006 14,946 December 31 $12,342 21,790 14,946 The following additional information for the year is available: Direct materials purchased Direct labor Overhead $71,514 22,461 47,617 What was Cost of Goods Sold in 2020

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