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 ?

cost of goods manufactured is calculated to be: