Help Save 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 $64,000 11,000 7,600 ? 30,200 11,200 7 15,600 7 6,200 9,600 12,800 ? 2 Cost of goods sold is calculated to be: Multiple Choice Saved Multiple Choice $32,800. $30,400. $33,800. $38,800. $27,800