Xia Co. manufactures a single product. All raw materials used are traceable to specific units of product. Current information for company follows: Beginning raw materials inventory $ 11,000 Ending raw materials inventory 14,000 Raw material purchases 88,000 Beginning work in process inventory 23,000 Ending work in process inventory 33,000 Direct labor 113,000 Total factory overhead 88,000 Beginning finished goods inventory 63,000 Ending finished goods inventory 43,000 The company's cost of direct materials used, cost of goods manufactured and cost of goods sold is: