A manufacturer operates on a job costing basis (i.e. only ONE Work in Process - WIP - Account and all costs are traceable) The company has recorded the following for a single month of production: Raw Materials - Opening Balance: $14072, Purchases $76037 and has a Closing Balance of $17977 WIP Information: Conversion costs incurred this period include: Opening balance of WIP was $54540, DL $39742 and OHDs $40023 and the closing balance of WIP was $26620 Finished Goods information: Opening Balance of FG was $55460 and the closing balance was $60914 Required: Trace all costs through to calculate the Cost of Goods Manufactured this month