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 - $15.210: Wages paid to workers providing direct labor - 516,100: Depreciation on factory equipment - $1,250; Insurance covering factory facilities - $1,100; Marketing expenses - $4,700: Factory supervisor salary - $3.500: Indirect manufacturing materials used - 51.090: Insurance covering administrative facilities - 52.100: Depreciation on administrative office furnishings - 55.500: Corporate executive salaries - 515,000. 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