The RacingStripe Company uses job order costing and began the period with a balance of $13,000 in its work-in-process (WIP) account. During the period the company incurred $16,000 in direct labor costs, requisitioned $10,000 in direct materials, and applied $17,000 in manufacturing overhead. Actual overhead costs for the period were $18,500. If the balance in the WIP account at the end of the period was $22,000 then cost of goods manufactured for the period was:

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