Case 5. Use the following data to prepare the statement of cost of goods manufactured. Beginning finished goods inventory ...... $ 10,800 Direct labor. 30,600 Beginning goods in process inventory.. 7,200 General and administrative expenses.... 13,500 Direct materials used... 40,500 Ending goods in process inventory. 9,000 Indirect labor.... 6,300 Ending finished goods inventory. 9,500 Indirect materials 13,500 - Depreciation factory equipment... 7,500 Swor