The following information was taken from the accounting records of Elliott Manufacturing Corp. Unfortunately, some of the data were destroyed by a computer malfunction.

Sales Revenue $ 58,000

Finished Goods Inv, Beg 9,000

Finished Goods Inv, End 6,000

Cost of Goods Sold ?

Gross Margin 25,000

Direct Materials Used 10,000

Selling & Admin Exp ?

Operating Income 14,000

Work-in-Process Inv, Beg ?

Work-in-Process Inv, End 5,000

Direct Labor Used 9,000

Factory Overhead 12,000

Total Manuf Cost ?

Cost of Goods Manuf ?

Cost of goods manufactured is calculated to be:

$32,000.

$30,000.

$33,000.

$38,000.

$27,000.