Desrevisseau, Inc., a manufacturing company, has provided th…

Desrevisseau, Inc., a manufacturing company, has provided the following data for the month of August. The balance in the Work in Process inventory account was $10,000 at the beginning of the month and 22,000 at the end of the month.  During the month, the company incurred direct materials cost of 63,000 and direct labor cost of 39,000.  The actual manufacturing overhead cost incurred was 40,000.  The manufacturing overhead cost applied to Work in Process was 43,000.  The cost of goods manufactured for August was: