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: $11863 , Purchases $57481 and has a Closing Balance of $11448

WIP Information: Conversion costs incurred this period include: Opening balance of WIP was $34136, DL $31939 and OHDs $36789 and the closing balance of WIP was $26479

Finished Goods information: Opening Balance of FG was $55537 and the closing balance was $63101

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