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The Following Information Was Taken from the Accounting Records of Elliott

question 79

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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 $58,000 Finished Goods Inventory, Beginning 9,000 Finished Goods Inventory, Ending 6,000 Cost of Goods Sold ? Gross Margin 25,000 Direct Materials Used 10,000 Selling and Administrative Expense ? Operating Income 14,000 Work-in-Process Inventory, Beginning ? Work-in-Process Inventory, Ending 5,000 Direct Labor Used 9,000 Factory Overhead 12,000 Total Manufacturing Cost ? Cost of Goods Manufactured ?\begin{array}{lr}\text { Sales Revenue } & \$ 58,000 \\\text { Finished Goods Inventory, Beginning } & 9,000 \\\text { Finished Goods Inventory, Ending } & 6,000 \\\text { Cost of Goods Sold } & ? \\\text { Gross Margin } & 25,000 \\\text { Direct Materials Used } & 10,000\\\text { Selling and Administrative Expense } & ? \\\text { Operating Income } & 14,000 \\\text { Work-in-Process Inventory, Beginning } & ? \\\text { Work-in-Process Inventory, Ending } & 5,000 \\\text { Direct Labor Used } & 9,000 \\\text { Factory Overhead } & 12,000 \\\text { Total Manufacturing Cost } & ? \\\text { Cost of Goods Manufactured } & ?\end{array} Work in process inventory, beginning, is calculated to be:

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