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X Company, a manufacturer, had the following inventory account balances in 2020: Account Materials Work in Process Finished Goods The following additional information for the

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X Company, a manufacturer, had the following inventory account balances in 2020: Account Materials Work in Process Finished Goods The following additional information for the year is available: January 1 $16,306 13,220 14,316 December 31 $16,306 21,784 15,840 Direct materials purchased Direct labor Overhead $67,579 28,319 47,170 What was Cost of Goods Sold in 2020

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