3 03:36:39 Using the information below for Singing Dolls, Inc., determine cost of goods manufactured for the year. Work in Process, January 1 Work in Process, December 31 $51,200 37,600 Total Factory overhead 6,100 Direct materials used Direct labor used 13,100 27,100 Multiple Choice O $97,500 $59,900 $53.800 $46.300