the following information was taken from the accounting records of elliott manufacturing corporation. unfortunately, some of the data were destroyed by a computer malfunction. sales revenue $ 64,750 finished goods inventory, beginning 11,250 finished goods inventory, ending 7,800 cost of goods sold ? gross margin 30,850 direct materials used 11,350 selling and administrative expense ? operating income 15,800 work-in-process inventory, beginning ? work-in-process inventory, ending 6,350 direct labor used 9,675 factory overhead 12,900 total manufacturing cost ? cost of goods manufactured ? cost of goods manufactured is calculated to be:
