Chаvez Cоrpоrаtiоn reported the following dаta for the month of July:Inventories: BeginningEndingRaw materials$ 27,000$ 30,000Work in process$ 16,000$ 17,000Finished goods$ 32,000$ 47,000 Additional information: Raw materials purchases$ 66,000Direct labor cost$ 91,000Manufacturing overhead cost incurred$ 59,000Indirect materials included in manufacturing overhead cost incurred$ 8,000Manufacturing overhead cost applied to Work in Process$ 58,000 Any underapplied or overapplied manufacturing overhead is closed out to cost of goods sold.The cost of goods manufactured for July is: