Flyers Inc., had the following activities during 2015: Direct materials: Beginning inventory Purchases 22,000 61,000 Ending inventory 10,800 Direct manufacturing labor 18,000 Manufacturing overhead 11,500 Beginning work-in-process inventory 1,000 Ending work-in-process inventory 3,000 Beginning finished goods inventory. 25,000 Ending finished goods inventory 19,000 What is cost of goods manufactured for 2015? (1 Point) 99,800 72,200 99,700 72,800