12. Use the following data to determine the cost of goods manufactured. Beginning finished goods inventory S 10,800 7,200 General and administrative expenses....13,500 Beginning goods in process inventory Ending goods in process inventory...9,000 6,300 9,500 Ending finished goods inventory. Depreciation - factory equipment... 7,500 $100,200 O $96,600 $113,700 O $110,100 $102,000