The following information was taken from the accounting records of Elliott Manufacturing Corporation. Unfortunately, some of the data were destroyed by a computer malfunction $ 59,500 9,500 6,400 Sales Revenue Finished Goods Inventory, Beginning Finished Goods Inventory, Ending Cost of Goods Sold Gross Margin Direct Materials Used Selling and Administrative Expense Operating Income Work-in-Process Inventory, Beginning Work-in-Process Inventory, Ending Direct Labor Used Factory Overhead Total Manufacturing Cost Cost of Goods Manufactured Selling and administrative expenses are calculated to be: 26,300 10,300 ? 14,400 ? 5,300 9, 150 12,200 ? ? Multiple Choice O $4,900 $9,150 $11,900 $12.200 $17,200