The following information was taken from the accounting records of Plan Corp. Some amounts are missing: Sales Revenue $5800 Finished Goods Inventory, Beginning. 9000 Finishing Goods Inventory, Ending 6000 Cost of Goods Sold ? Gross Margin 25000 Direct Materials Used 10000 Selling and Administrative Expense ? Operating Income 14,000 Work-In-Process Inventory, Beginning ? Work-in-Process, Inventory, Ending 5,000 Direct Labor Used 9,000 Factory Overhead 12,000 Total Manufacturing Cost ? Costs of Goods Manufactured ?

Using the above data, calculate the Costs of Goods Man