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 $ $61,750$

Finished Goods Inventory, Beginning $10,250$

Finished Goods Inventory, Ending $7,000$

Cost of Goods Sold $?$

Gross Margin $28,250$

Direct Materials Used $10,750$

Selling and Administrative Expense $?$

Operating Income $15,000$

Work$-$in$-$Process Inventory, Beginning $?$

Work$-$in$-$Process Inventory, Ending $5,750$

Direct Labor Used $9,375$

Factory Overhead $12,500$

Total Manufacturing Cost $?$

Cost of Goods Manufactured $?$

Selling and administrative expenses are calculated to be:

Multiple Choice

$$9,375.$

$$19,000.$

$$12,500.$

$$6,250.$

$$13,250.$