A manufacturing organisation operates on a job costing basis (i.e. only ONE Work in Process Account) and has the following information about its operations in one month:

Raw Materials Account:

Opening Balance: $5013 , Purchases $76037 and has a Closing Balance of $8346

WIP Account Information:

Opening Balance WIP was $54540, DL $39742 and OHDs $24796 and the closing balance of WIP was $43419

Finished Goods Account Information:

Opening Balance of FG was $74381 and the closing balance was $45719

Required: Calculate the Cost of Goods Sold this month