The following question and data is related to questions 04, 05, 06, & 07. You have been provided selected account information for Bridgewater Corporation who produces unique products. The corporation utilizes only a Job Order Cost System for all its customers.

Sales		$25,000
Raw Materials Used		5,500
Direct Labor Costs		2,000
Period Costs (Selling and Administrative)		5,000
Beginning Raw Material Inventory		600
Ending Raw Material Inventory		2,000
Net Operating Income		600
Beginning Work-in-Process Inventory		0
Ending Work-in-Process Inventory		600
Beginning Finished Goods Inventory		1400
Ending Finished Goods Inventory		$800

* NOTE: All raw materials were used were direct materials Compute Cost of Goods Manufactured during the period.