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

Sales $100,000

Finished goods inventory, Jan. 1, 2004 15,000

Finished goods inventory, Dec. 31, 2004 16,000

Cost of goods sold ?

Gross margin 25,000

Selling and administrative expenses ?

Income before taxes 10,000

Income taxes ?

Net income 6,000

Work in process, Jan. 1, 2004 ?

Direct material transferred into WIP 18,000

Direct labor 15,000

Manufacturing overhead 20,000

Manufacturing costs ?

Work in process, Dec. 31, 2004 7,000

Cost of goods manufactured ?