Determine the cost of goods manufactured

Use the following data to determine the cost of goods manufactured: Beginning finished goods inventory $11, 500 Direct labor used 31, 300 Beginning work in process inventory 7,900 General and administrative expenses 14, 200 Direct materials used 41, 200 Ending work in process inventory 9, 700 Indirect labor 7,000 Ending finished goods inventory 10, 200 Indirect materials 14, 200 Depreciation-factory equipment 8, 200