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

Sales Revenue $ 60,250

Finished Goods Inventory, Beginning 9,750

Finished Goods Inventory, Ending 6,600

Cost of Goods Sold ?

Gross Margin 26,950

Direct Materials Used 10,450

Selling and Administrative Expense ?

Operating Income 14,600

Work-in-Process Inventory, Beginning ?

Work-in-Process Inventory, Ending 5,450

Direct Labor Used 9,225

Factory Overhead 12,300

Total Manufacturing Cost ?

Cost of Goods Manufactured ?

Cost of goods manufactured is calculated to be:

$32,150.

$30,150.

$33,300.

$38,150.

$27,150.