You Inc. has provided the following data for the month of May: Inventories: Work in process Finished goods BeginningEnding $ 35,000 $30,000 $ 64,000 $68,000 Additional information: Direct materials $75,000 Direct labor cost $ 105,000 Manufacturing overhead cost incurred $81,000 Manufacturing overhead cost applied to Work in Process $79,000 Compute the cost of goods manufactured for May. Show work