During the year, finished goods increased by $$10,000$ and WIP decreased by $$15,000.$ Prime

Costs were $$20,000$ and Conversion Costs were $$30,000.$ Direct material inventory

increased by $$8,000$ and DM purchases were $$12,000.$

Calculate Total Manufacturing Costs $($TMC$),$ Cost of Goods Manufactured $($COGM$),$ and

Cost of Goods Sold $($COGS$).$