The following account balances at the beginning of january were selected from the general ledger of fresh bagel manufacturing company: work in process inventory $0 raw materials inventory $ 28 comma 000$28,000 finished goods inventory $ 40 comma 400$40,400 additional data: 1. actual manufacturing overhead for january amounted to $ 65 comma 000$65,000. 2. total direct labor cost for january was $ 64 comma 000$64,000. 3. the predetermined manufacturing overhead rate is based on direct labor cost. the budget for the year called for $ 255 comma 000$255,000 of direct labor cost and $ 382 comma 500$382,500 of manufacturing overhead costs. 4. the only job unfinished on january 31 was job no. 151, for which total direct labor charges were $ 5 comma 300$5,300 (1 comma 7001,700 direct labor hours) and total direct material charges were $ 14 comma 000$14,000. 5. cost of direct materials placed in production during january totaled $ 123 comma 100$123,100. there were no indirect material requisitions during january. 6. january 31 balance in raw materials inventory was $ 35 comma 700$35,700. 7. finished goods inventory balance on january 31 was $ 34 comma 900$34,900. what is the cost of goods manufactured for january?