Given the information below, what is the cost of goods manufactured? Raw materials, 1/1: $1,350 Raw materials, 12/31: $2,000 Work in Process, 1/1: $1,200 Work in Process, 12/31: $600 Finished Goods, 1/1: $2,300 Finished Goods, 12/31: $800 Purchases of Raw Materials: $4,500 Prime Costs: $5,850 Indirect Materials: $500 Indirect Labor: $1,150 $8,100 $3,600 $9,600 $7,600