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X Company, a manufacturer, had the following inventory account balances in 2020: Account January 1 December 31 Materials $14,820 $14,478 Work in Process 16,700 16,700

X Company, a manufacturer, had the following inventory account balances in 2020:

Account January 1 December 31
Materials $14,820 $14,478
Work in Process 16,700 16,700
Finished Goods 15,782 16,812

The following additional information for the year is available:

Direct materials purchased $71,863
Direct labor 20,521
Overhead 50,656

What was Cost of Goods Sold in 2020?

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