The following information is from ABC Company's general ledger: Beginning and ending inventories, respectively, for raw materials were $8,900 and $10,900 and for work in process were $20,900 and $22,900. Raw material purchases and direct labor costs incurred were $36,900 each, and manufacturing overhead applied ahounted to $20,900. Required: Prepare a statement of cost of goods manufactured for ABC Company. (Amounts to be deducted should be indicated by a minus sign.)