Direct labour...................N50,000
Beginning work-in-progress......N4,000
Raw materials used..........N18,000
Indirect labour.................N4,000
Ending finished goods...........N16,000
Ending work-in-progress.........N9,000
Factory supplies used.........N7,000
Selling expenses..............N25,000
Beginning finished goods........N21,000
Other factory overheads.........N19,000

What is the cost of goods manufactured?

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