calculate the cost fo goods manufactured for Zoolander's first quarter.

Zoolander Inc. manufacturers high end fashion accessories and has provided the following data for the latest quarter ended March 31st; Beginning Inventory for Raw Materials $63,000 Ending Inventory for Raw Materials $45,600 Beginning Inventory for Work in Process $87,000 Ending Inventory for Work in Process $101,000 Beginning inventory for Finished Goods $45,000 Ending Inventory for Finished Goods $58,000 AA AAA Purchases of Raw Materials Wages paid to assembly line workers Wages paid to factory supervisor Property insurance paid on factory Utilities for the factory Indirect materials used in production Sales Revenue General & Administrative Expenses $46,000 $122,000 $26,000 $4,700 $9,900 $3,300 $525,000 $135,000