XYZ Corporation’s Cost of Goods Sold, before adjustment for…

XYZ Corporation’s Cost of Goods Sold, before adjustment for over/underapplied MOH, for the just completed month was $[COGS] and its inventories were as follows:   Beginning Ending Raw materials inventory $10,000 $13,000 Work in process inventory $ [bwip]   $ [ewip]   Finished goods inventory $ [bfg]   $ [efg]    What was Cost of Goods Manufactured for the month?