AAA Appliances Inc. has two production departments. The nature of the process is such that no units remain in process in Finishing at the end of the period. At the beginning of the period, 10,000 units with a cost of $30,000 were transferred from Assembly to Finishing. Finishing incurred costs of $8,800 for materials, $7,200 for labor, and $8,800 for factory overhead, and finished 10,000 units during the month.

Prepare a statement of cost of goods manufactured for the month ended January 31, 2016, assuming that no further work was done in Assembly during January. If your answer is zero enter "0".