Zoolander Inc. manufacturers high end fashion accessories and has provided the following data for the latest quarter ended March 31st:

Beginning Inventory for Raw Materials	$60,000
Ending Inventory for Raw Materials	$50,600
Beginning Inventory for Work in Process	$87,000
Ending Inventory for Work in Process	$99,000
Beginning Inventory for Finished Goods	$47,000
Ending Inventory for Finished Goods	$53,000
Purchases of Raw Materials	$44,000
Wages paid to assembly line workers	$123,000
Wages paid to factory supervisor	$32,000
Property insurance paid on factory	$5,500
Utilities for the factory	$9,200
Indirect materials used in production	$3,100
Sales Revenue	$525,000
General & Administrative Expenses	$135,000

Calculate cost of goods manufactured for Zoolander Inc.'s first quarter. (Assume that indirect materials are not included in Raw Materials Inventory.)