Raw Materials Inventory Work in Process Inventory Finished Goods Inventory Beginning Ending Inventory Inventory (1/1) (12/31) $ 28,200 $ 30,900 $ 16,800 $ 23,100 $ 30,300 $ 27,900 Additional information for the year is as follows: Raw materials purchases $ 107,900 Direct labor $ 84,300 Manufacturing overhead applied $ 85,100 Indirect materials $ 0 Compute the cost of goods manufactured