BITCO has the following amounts recorded in the ledger. Beginning raw materials $5,600 Ending raw materials 4,200 Direct labor 17.250 Raw material purchases 7,400 Depreciation on factory equipment 6,750 Factory repairs and maintenance 3,300 Beginning finished goods inventory 10,800 Ending finished goods inventory 8,900 Beginning goods in process inventory 5,350 Ending goods in process inventory 6,300 OH application rate 60% of DL Use the information provided to calculate the cost of Goods Manufactured during the period bef any overhead under or over applied adjustment. O $35.000 None of the choices are correct. O $35,450 $36,400 $37.350