$9)$ The following information was taken from the accounting records of Elliott Manufacturing Corporation. Unfortunately, some of the data were destroyed by a computer malfunction.

Sales Revenue $ $58,000$

Finished Goods Inventory, Beginning $9,000$

Finished Goods Inventory, Ending $6,000$

Cost of Goods Sold $?$

Gross Margin $25,000$

Direct Materials Used $10,000$

Selling and Administrative Expense $?$

Operating Income $14,000$

Work$-$in$-$Process Inventory, Beginning $?$

Work$-$in$-$Process Inventory, Ending $5,000$

Direct Labor Used $9,000$

Factory Overhead $12,000$

Total Manufacturing Cost $31?$

Cost of Goods Manufactured $?$

Work in process inventory, beginning, is calculated to be$??$