A manufacturing organisation operates on a job costing basis (i.e. only ONE Work in Process Account) and has the following information about its operations in one month:

Raw Materials Account:

Opening Balance: $5515 , Purchases $49788 and has a Closing Balance of $7135

WIP Account Information:

Opening Balance WIP was $40823, DL $21694 and OHDs $36058 and the closing balance of WIP was $52752

Finished Goods Account Information:

Opening Balance of FG was $57406 and the closing balance was $56910

Required: Calculate the Cost of Goods Sold this month