Barry Company manufactures coats. The company accounting records during February show: Factory utilities - $950; 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 - $16,100; 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 - $1,090; Insurance covering administrative facilities - $2,100; Depreciation on administrative office furnishings - $5,500; Corporate executive salaries - $15,000. If the beginning balance of WIP in February is $0 and the ending balance of WIP is $3,000, what is the cost of goods manufactured for February?