Epic, Inc. recently lost a portion of its records. The following information was available from the accounting records. Cost of Goods Sold $65,000
Work-in-Process Inventory, Beginning 10,500
Work-in-Process Inventory, Ending 9,000
Selling and Administrative Expense 15,000
Finished Goods Inventory, Ending 15,000
Finished Goods Inventory, Ending $14,100
Factory Overhead Applied $11,500
Operating Income $13,700
Direct Materials Inventory, Beginning $10,000
Direct Materials Inventory, End $5,800
Cost of Goods Manufactured $57,100

Direct labor cost incurred during the period amounted to 1.4 times the factory overhead. The CFO of Fisher, Inc. has asked you to recalculate the following accounts and to report to him by the end of the day.

Required:
What is the amount of total manufacturing cost?