Cost data for D5-6b Company for the most recent year appears below: Direct labor $138,000 Insurance on the factory building $ 22,000 Indirect materials $ 53,000 Sales commissions $ 80,000 Factory supervisor's salary $ 64,000 Depreciation on copier in the sales office $ 21,000 Property tax on the factory building $ 13,000 Wages paid to factory janitors $ 40,000 Advertising $ 46,000 CEO's Salary $149,000 Utilities on the factory $ 37,000 D5-6b Company reported the following inventory balances during the most recent year: January 1 December 31 Direct materials $82,000 $68,000 Work in process $27,000 $44,000 Finished goods $91,000 $51,000 During the most recent year, D5-6b Company purchased direct materials totaling $148,000 and reported sales revenue of $500,000. Calculate D5-6b Company's cost of goods manufactured for the most recent year.