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	$	59,500
Finished Goods Inventory, Beginning		9,500
Finished Goods Inventory, Ending		6,400
Cost of Goods Sold		?
Gross Margin		26,300
Direct Materials Used		10,300
Selling and Administrative Expense		?
Operating Income		14,400
Work-in-Process Inventory, Beginning		?
Work-in-Process Inventory, Ending		5,300
Direct Labor Used		9,150
Factory Overhead		12,200
Total Manufacturing Cost		?
Cost of Goods Manufactured		?

Selling and administrative expenses are calculated to be:

		$17,200.
		$12,200.
		$9,150.
		$4,900.
		$11,900.