The following data is provided MCGA Ltd:

Direct Labour$30,100

Purchase of raw materials$52,890

Factory Management monthly salary$ 12,900

Repair for factory (50%) and office (50%)$ 5,160

Advertising expense$38,700

Factory Insurance$387

Sales person, salaries$ 21,500

Rent for factory machinery$9,890

Factory supplies$ 1,978

Depreciation, office equipment$ 1,505

Depreciation, factory equipment$ 9,030

Beg, Raw Materials$ 3,440

Ending, Raw Materials$ 7,095

Beg, Work-in-Process$ 4,300

Ending, Work-in-Process$ 2,215

Beg, Finished Goods$ 9,998

Ending, Finished Goods$ 16,383

Sales Revenue$1,075,000

Please calculate the Cost of Goods Manufactured