please show all work and steps

Conrad, Incorporated recently lost a portion of its records in an office fire. The following information was salvaged from the accounting records Cost of Goods Sold $ 66,500 Work-in-Process Inventory, Beginning 11,100 Work-in-Process Inventory, Ending 9,300 Selling and Administrative Expense 15,750 Finished Goods Inventory, Ending 15,825 Finished Goods Inventory, Beginning ? Direct Materials Used ? Factory Overhead Applied 12,300 Operating Income 14,165 Direct Materials Inventory, Beginning 11,135 Direct Materials Inventory, Ending 6,105 Cost of Goods Manufactured 61,410 Direct labor cost incurred during the period amounted to 15 times the factory overhead. The Chief Financial Officer of Conrad, Incorporated has asked you to recalculate the following accounts and to report to him by the end of the day What is the amount of total manufacturing cost