The following data $($see the tables below$)$ from the just completed year are taken from the accounting records of NexusTech Company. Compute the cost of goods manufactured $($COGM$)$ for the month.

Direct Materials used in production

Direct labor cost

Manufacturing overhead applied

Actual manufacturing overhead costs

Inventories

Raw materials

Work in process

Finished goods

$\backslash$table$[[$$$128,100,],[$$$89,000,],[$$$221,000,],[$$$209,000,],[$Beginning$,$Ending$],[$$$8,200,$$$10,300$