Answer:
$217,000
Explanation:
                            Begining   Purchases   Ending   
 Raw Materials  $ 36,000	$ 69,000	$ 24.000
 Work in Process  $ 23,000	$ 17,000         $ 6.000
 Finished Goods  $ 37,000  $ 55,000	-$ 18.000
 Direct Lab Costs  $ 94,000	$ 94,000
 Manuf Overhead	$ 54,000	$ 54,000
  Total  
 Raw Materials  $ 81.000
 Work in Process  $ 6.000
 Finished Goods  -$ 18.000
 Direct Labor Costs  $ 94.000
 Manufacturing Overhead  $ 54.000
 Costo of Goods Manufactured  $ 217.000