Computing cost of goods manufactured, and cost of goods sold.

Use the following information for a manufacturer to compute cost of goods manufactured and cost of goods sold:

		COGM: $211,000
Balances	Beginning	Ending
Direct Materials	$27,000	$28,000
Work-in-Process Inventory	40,000	32,000
Finished Goods Inventory	18,000	25,000
Other Information
Purchases of direct materials		73,000
Direct Labor		88,000
Manufacturing overhead		43,000