The following are partially completed T-accounts for Novak. The accountant needs help filling in the remaining details of the accounts before closing month-end and starting next month's transactions.

DM Inventory
Beginning balance	500
Ending balance	1,100
WIP Inventory
Beginning balance	2,000
Ending balance	4,500
FG Inventory
Beginning balance	8,500
Ending balance	12,000
COGS
	237,000

The only additional information available for this month includes payroll records and a few other items, as follows.

1. Novak paid $86,000 in total payroll costs this month, split evenly between hourly manufacturing worker wages and manufacturing supervisor salaries.

2. It paid $4,100 in total utility costs: 80% was for manufacturing facilities, and 20% was for executive and administrative space.

3. Buildings and equipment used in manufacturing are depreciated at a steady rate of $20,000 per month; buildings and office equipment in executive and administrative spaces are depreciated at a steady rate of $13,000 per month.

4. Other indirect material and indirect labor costs amounted to $2,700.

(a) Determine the COGS and COGM this month.

COGS

COGM