A manufacturer runs costing 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: $15242 , Purchases $49788 and has a Closing Balance of $13588

WIP Information: Conversion costs incurred this period include: Opening balance of WIP was $40823, DL $21694 and OHDs $36181 and the closing balance of WIP was $20727

Finished Goods information: Opening Balance of FG was $62483 and the closing balance was $56881

Required: Trace all costs through the three inventory accounts (RM > WIP > FG > COGS) to calculate the Cost of Goods Sold this month