Generic Motors is a manufacturing firm. Its beginning inventory of materials was $3,000,purchases of materials $15,000, ending inventory of materials $2,000. Its beginninginventory of work-in-process (WIP) was $5,000, ending inventory of WIP was $7,000. Itscost of direct labor was $10,000, manufacturing overhead $4,000. Its beginning inventoryof finished goods was $0, ending inventory of finished goods was $500.

a) The cost of materials used was $.

b) The cost of goods manufactured (COGM) was $.

c) The cost of goods sold (COGS) was $