The following information is available for Rolen Manufacturi…

The fоllоwing infоrmаtion is аvаilable for Rolen Manufacturing Company.       01-Apr 30-Apr Raw Materials Inventory        10,000        14,000 Work in Process Inventory           5,000           3,500 Depreciation, factory          40,000     Direct labour in April          60,000     Indirect labour          50,000     Insurance, factory             5,000     Machine rental          10,000     Materials purchased in April          98,000     Utilities, factory          75,000     Required: Assume total manufacturing costs are $276,000.  Calculate cost of goods manufactured for the month. Round answers to the nearest dollar, do not enter commas or dollar signs.