20. The following information was taken from the accounting records of Elliott Manufacturing Corp. Unfortunately, some of the data were destroyed by a computer malfunction.

Sales Revenue	$	64,750
Finished Goods Inventory, Beginning		11,250
Finished Goods Inventory, Ending		7,800
Cost of Goods Sold		?
Gross Margin		30,850
Direct Materials Used		11,350
Selling and Administrative Expense		?
Operating Income		15,800
Work-in-Process Inventory, Beginning		?
Work-in-Process Inventory, Ending		6,350
Direct Labor Used		9,675
Factory Overhead		12,900
Total Manufacturing Cost		?
Cost of Goods Manufactured		?

Selling and administrative expenses are calculated to be:

• $9,675.

• $15,050.

• $12,900.

• $8,050.

• $21,400.