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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??

Selling and administrative expenses are calculated to be:

 

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