1. PrimaGirl is a company that manufactures cosmetics. On January 1, the Work-In-Process Inventory account had a balance of $1,000. At the end of the year, the Work-In-Process Inventory account had a balance of $750. In 2019, PrimaGirl had the following information regarding their production costs. What is the company's cost of goods manufactured?

   Prime Cost	17,000
   Direct Material	6,000
   MOH Allocated	14,500
   MOH Actual	13,750

   		31,750
   		31,000
   		51,500
   		20,750