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: $16210 , Purchases $45707 and has a Closing Balance of $15121

WIP Information: Conversion costs incurred this period include: Opening balance of WIP was $59041, DL $37876 and OHDs $43322 and the closing balance of WIP was $22851

Finished Goods information: Opening Balance of FG was $60268 and the closing balance was $63600

Required: Trace all costs through to calculate the Cost of Goods Manufactured this month