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 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 $70,000 13,000 9, 200 2 35,400 12,400 2 17,200 2 7,400 10,200 13,600 2 ? Cost of goods sold is calculated to be Multiple Choice 533600 Cost of goods sold is calculated to be: Multiple Choice $33,600. $30,800 $34,600. O $39.600. $28,600