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					$63,300
		Finished Good Inventory, Beginning					$9,800
		Finished Good Inventory, Ending					$6,500
		Gross Margin					$27,400
		Direct Materials Used					$10,800
		Operating Income					$15,400
		Work-in-Process Inventory, Ending					$5,400
		Direct Labor Used					$9,800
		Factory Overhead					$13,000
Selling and administrative expenses are calculated to be:
$35,900
$42,800
$42,400
$12,000
$27,400