Determine CGS.

Consider the following information: Raw materials inventory beginning: $4,000 Raw material inventory ending: 3,000 Net Purchase: 25,000 Freight out: 500 Decrease in Work in Process inventory: 1,000 Increase in Finished Goods Inventory: 800 Direct labor: 10,000 Factory Overhead: 8,500 Sales: 80,000 Period Cost: 9,000 Question: determine cost of goods sold?