Note: The same information is provided for questions 27 to 30.

Anthony Co. manufactures office furniture at its plant in Ontario.In August, the plant accountant collected the following data concerning operations during the month of July:

Purchases of raw materials$48,000

Direct labour75,000

Manufacturing overhead110,200

Sales revenue455,000

Various Selling and Administrative expenses:

Depreciation25,000

Salaries and wages67,000

Utilities3,000

Advertising6,000

Sales commissions12,000

InventoryBeginningEnding

Raw materials$12,000$21,000

Work in process48,00067,000

Finished goods30,00036,000

In a schedule of Cost of Goods Manufactured, the cost of goods manufactured would be