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: $6116 , Purchases $47128 and has a Closing Balance of $8166

WIP Account Information:

Opening Balance WIP was $48393, DL $20723 and OHDs $21613 and the closing balance of WIP was $43372

Finished Goods Account Information:

Opening Balance of FG was $54206 and the closing balance was $57387

Required: Calculate the Cost of Goods Sold this month