Calculate the Cost of Goods Manufactured from the Following Information

Calculate the cost of goods manufactured from the following information.
$$\begin{array} { l r } \text { Beginuing Raw Materials Inventory: } & \$ 63,000 \\\text { Ending Raw Materials Inventory: } & 58,000 \\\text { Overhead: } & 36,000 \\\text { Beginning Finished Goods Inventory: } & 27,000 \\\text { Ending Finished Goods Inventory: } & 32,000 \\\text { Direct Labor: } & 42,000 \\\text { Raw Materials Purchased: } & 73,000 \\\text { Beginning Work-in-Process Inventory: } & 12,000 \\\text { Ending Work-in-Process Inventory: } & 15,000\end{array}$$