I got 211,000 as my answer

Learning Objective 3 S16-9 Computing cost of goods manufactured Use the following inventory data for Caddy Golf Company to compute the cost of goods manufactured for the year: Direct Materials Used Manufacturing Overhead Work-in-Process Inventory: 12,000 21,000 Beginning Balance Ending Balance 1,000 5,000 9,000 Direct Labor Finished Goods Inventory: Beginning Balance Ending Balance 18,000 4,000