Listed below is information related to Teller Cos manufacturing activities for the month of February 2014.

Ending Balance Beginning Balance

Materials Inventory $16,000 $11,000

Work in Process Inventory 4,000 85,000

Finished Goods Inventory 17,500 90,000

During February 2013, Teller Company purchased $14,000 of raw materials and incurred direct labor costs of $19,000. The company applies overhead at a rate of 30% of direct labor cost. General, selling and administrative costs amounted to $42,000, and the company sold 6,050 units of its product at a price of $29.80 each.

Directions:

1. Determine Tellers cost of goods sold during February 2013?