SMITH HAS THE FOLLOWING BEG AND END INVENTORY DATA: BEG END RM 10,000 11,200 WIP 32,000 31,800 FG 40,000 41,500 SMITH PURCHASED $52,000 OF RM DURING THE ACCOUNTING PERIOD. SMITH INCURRED $67,000 OF DL AND $48,000 OF OH. WHAT IS COSTS OF GOODS MANUFACTURED? COGM