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: $11367 , Purchases $47128 and has a Closing Balance of $13340

WIP Information: Conversion costs incurred this period include: Opening balance of WIP was $48393, DL $20723 and OHDs $35919 and the closing balance of WIP was $25836

Finished Goods information: Opening Balance of FG was $61599 and the closing balance was $55215