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

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