The following information is available for Elliot Company.

A. Compute cost of goods manufactured $____________________

B.

The following information is available for Elliot Company. January 1,2013 2013 December 31,2013 Raw materials inventory Work in process inventory Finished goods inventory Materials purchased Direct labor Manufacturing overhead Sales $26,000 13,500 30,000 $30,000 22,200 21,000 $170,000 220,000 180,000 800,000