A Company has the following partially completed T-accounts that summarize its transactions during the year: Direct Material Inventory Work-in-Process Bal. 1/1 $5,250 $24,875 10,000 18,000 36,000 Direct Labor Wages Payable $0 Bal. 1/1 $18,000 $18,000 Cost of Goods Sold Bal. 1/1 $3,000 $10,000 12,000 Finished Goods Bal. 1/1 $52.125 $67.250 24,875 Manufacturing Overhead $34,000 $36,000 The Cost of Goods Manufactured was