question

3:

Supersave Ltd. has the below inventory balances and other information at the end of Dec 2020.

	Balances
	Beginning	Ending
Direct Material	$ 15,750.00	$ 8,000.00
Working in Process Inventory	$ 2,850.00	$ 3,500.00
Finished Goods Inventory	$ 2,200.00	$ 3,800.00
Other information
Purchase of Direct Material	$ 50,000.00
Factory Supervisor Salaries	$ 5,750.00
Sales Salaries and Commissions	$ 7,250.00
Delivery Cost	$ 1,400.00
Sales Revenue	$ 115,000.00
Factory Utility Costs	$ 1,200.00
Factory Rent	$ 17,750.00
Direct Labor	$ 26,000.00

Required:

Please calculate the amount of cost of goods manufactured.

need asap please