Selected ledger accounts of Ferguson Company are given below for the past year: Raw Materials Inventory:

	Debit	Credit
Opening Balance	1,000
Transactions throughout year	11,000	?
Ending Balance	2,000

Work in Process Inventory:

	Debit	Credit
Opening Balance	2,500
Direct materials issued to production	10,000
Direct Labor used during period	3,000
Manufacturing overhead allocated	10,150
Credits during the period		21,000
Ending Balance	?

Finished Goods Inventory:

	Debit	Credit
Opening Balance	1,000
Transactions throughout year	?	?
Ending Balance	3,000

Manufacturing Overhead:

	Debit	Credit
Opening Balance	?
Transactions throughout year	7,000	?
Ending Balance	?

Factory Wages Payable:

	Debit	Credit
Opening Balance		0
Transactions throughout year	5,000	7,000
Ending Balance		2,000

Cost of Goods Sold:

	Debit	Credit
Opening Balance	0
Transactions throughout year	?
Ending Balance	?

What is the cost of goods sold balance at the end of the period (before any adjustments for over/under allocated overhead)?