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: $15806 , Purchases $62561 and has a Closing Balance of $16571

WIP Information: Conversion costs incurred this period include: Opening balance of WIP was $40464, DL $20824 and OHDs $37753 and the closing balance of WIP was $28801

Finished Goods information: Opening Balance of FG was $59373 and the closing balance was $55662