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: $14072 , Purchases $76037 and has a Closing Balance of $17977

WIP Information: Conversion costs incurred this period include: Opening balance of WIP was $54540, DL $39742 and OHDs $40023 and the closing balance of WIP was $26620

Finished Goods information: Opening Balance of FG was $55460 and the closing balance was $60914

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