NorthWest Corp Calculate the Cost of Goods Manufactured for the Period

NorthWest Corp. obtained the following information from its accounting records:
$$\begin{array} { l l } \text { Sales } & \$ 70,000 \\\text { Beginning Finished Goods Inventory } & \$ 10,000 \\\text { Ending Finished Goods Inventory } & \$ 46,000 \\\text { Cost of Goods Sold } & \$ 22,000 \\\text { Ending Work-in-Process Inventory } & \$ 30,000\end{array}$$ Calculate the Cost of Goods Manufactured for the period.