I need guidance with this general accounting problem using the right accounting principles.

End-of-year data for Brookfield Manufacturing is as follows: Beginning raw materials inventory: $9,000 Raw material purchases: $28,000 Ending raw materials inventory: $7,500 Beginning goods in process inventory: $10,000 Ending goods in process inventory: $13,500 Direct labor cost: $24,000 Total factory overhead: $16,000 All raw materials used are directly traceable to production. What is Brookfield's cost of goods manufactured for the year