Barry Company manufactures coats. The company accounting records during February show: Factory utilities - 5950; Direct materials used in production - $21,650; Direct materials purchased during the month $23,000: Direct labor costs - 515,210, Wages paid to workers providing direct labor. $16,100; Depreciation on factory equipment - $1,250; Insurance covering factory facilities. 51,100; Marketing expenses - 54,700; Factory supervisor salary - $3,500; Indirect manufacturing materials used - 51,090; Insurance covering administrative facilities - 52,100; Depreciation on administrative office furnishings - $5,500; Corporate executive salaries $15,000. If the beginning balance of WIP in February is 50 and the ending balance of WIP is $3,000, what is the cost of goods manufactured for February