The following information relates to Cruz Manufacturing for 2013:
Raw materials used........................$20,000
Direct labor wage.............................60,000
Sales salaries and commissions............50,000
Depreciation on production equipment.....4,000
Rent on manufacturing facilities...........30,000
Packaging and shipping supplies.............6,000
Sales revenue................................190,000
Units produced and sold....................10,000
Selling price per unit........................$20.00
Based on this information, what is the company's cost of goods sold for 2013?