Raw Materials Inventory, $24,000; Work in Process Inventory, $45,000; and Finished Goods Inventory, $10,000.

During March, the company purchased $32,000 of raw materials and ended the period with $8,000 in raw material

inventory. Direct labor costs for March were $60,000, and $63,000 of manufacturing overhead costs were allocated

to work in process. There was no over- or underapplied overhead. Ending work in process was $41,000 and ending

finished goods was $17,500. Goods were sold to customers during March for $192,000.

What is the amount of Cast of Goods Sold for March?