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 $72,250 13,750 9,800 ? 37,350 12,850 P 17,800 ? 7,850 10,425 13,900 ? Cost of goods manufactured is calculated to be: Multiple Choice $32.950 Multiple Choice $32,950. $30,950 $34,900. $38.950 $27,950