Calculate the cost of goods manufactured

Question

Problem: Kepler’s Fudge Factory had the following information available for the month of September:

                                                 Beginning           Ending
Raw materials inventory                $41,000            $21,000
Work in process inventory             $26,000            $36,000
Finished-goods inventory               $31,000            $21,000
Raw material purchased                                        $98,000
Direct labor (2,000 hrs. @9)                                    18,000
Overhead                                                              51,000

Required:

Calculate the cost of goods manufactured for the month and show work calculation.