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: $17226 , Purchases $75024 and has a Closing Balance of $16395

WIP Information: Conversion costs incurred this period include: Opening balance of WIP was $51121, DL $21018 and OHDs $43079 and the closing balance of WIP was $20798

Finished Goods information: Opening Balance of FG was $61391 and the closing balance was $57367