某企业只生产一种产品，本月期初在产品成本为35 000元。本月发生下列费用：生产领用原材料60 000元，生产工人工资20 000元，制造费用10 000元，管理费用15 000元，销售费用8 000元。月末在产品成本为30 000元。则企业本月完工产品成本为（）。An enterprise only produces one product. At the beginning of this month, the cost of products in process is 35,000 yuan. The following expenses occurred this month: using of raw materials for production of 60,000 yuan, production workers wages of 20,000 yuan, manufacturing overhead of 10,000 yuan, administration ex