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

Sales $165,000

Finished goods inventory, Jan. 1, 2015 33,000

Finished goods inventory, Dec. 31, 2015 47,000

cost of goods sold ?

gross margin ?

selling and administration expenses 35,000

operating income 14,000

work in process, Jan 1, 2015?

direct materials used 19,000

direct labor 32,000

factory overhead 45,000

manufacturing costs incurred ?

work in process, Dec. 31, 2015 21,000

cost of goods manufactured ?

Calculate the unknowns. Can someone please help me? Can you please show me the steps on how you arrived to the numbers. Thank you!