Potsdam Company has the following information for April: Cost of direct materials used in production Direct labor Factory overhead Work in process inventory, April 1 Work in process inventory, April 30 Finished goods inventory, April 1 Finished goods inventory, April 30 $14,000 16,000 9,000 4,000 3,000 1,000 2,000 How much is the cost of goods manufactured in April? $