Intel Inc. reported the following costs and operating data for a recent period: Direct materials used $10,600 Direct labor cost $ 3,000

Manufacturing overhead $14,200 Work in process, beginning $7,000 Work in process, ending $4,000 Finished goods, beginning $ 8,000 Finished goods, ending $12,000 Selling and administrative expenses $5,600 Sales $38,400 What is the amount of cost of goods manufactured?