Keeton Company Had the Following Data Calculate the Cost of Goods Sold

Keeton Company had the following data: $\begin{array}{lr}\text { Cost of materials used } & \$ 60,000 \\\text { Direct labor costs } & 58,000 \\\text { Factory overhead } & 33,000 \\\text { Work in process, beg. } & 29,000 \\\text { Work in process, end. } & 18,000 \\\text { Finished goods, beg. } & 32,000 \\\text { Finished goods, end. } & 18,000\end{array}$ Calculate the cost of goods sold.