Direct materials used $$27,000$

Direct labour $$34,000$

Sales salaries $$14,000$

Indirect labour $$10,000$

Indirect materials $$15,000$

General corporate administrative cost $$12,000$

Taxes on manufacturing facility $$2,000$

Rent on factory $$17,000$

The beginning work$-$in$-$process inventory is $$16,000$ and the ending work$-$in$-$process inventory is

$$9,000.$ What is the cost of goods manufactured for the month?