6. Assume the following from a schedule of cost of goods manufactured: Beginning WIP Inventory $10,000 Ending WIP Inventory $14,000 Beginning RM Inventory $3,000 Ending RM Inventory $6,000 Beginning FG Inventory $11,000 Ending FG Inventory $4,500 Purchases of raw materials $38,000 Indirect materials used in production $4,000 Direct labor $17,000 Manufacturing overhead applied to production $32,000 What is the amount of cost of goods sold?