The following information was taken from the accounting records of Elliott Manufacturing Corporation. 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	$ 67,000
Finished Goods Inventory, Beginning	12,000
Finished Goods Inventory, Ending	8,400
Cost of Goods Sold	?
Gross Margin	32,800
Direct Materials Used	11,800
Selling and Administrative Expense	?
Operating Income	16,400
Work-in-Process Inventory, Beginning	?
Work-in-Process Inventory, Ending	6,800
Direct Labor Used	9,900
Factory Overhead	13,200
Total Manufacturing Cost	?
Cost of Goods Manufactured	?

Cost of goods manufactured is calculated to be: