The following information is available for Rawlings, Inc.

	As of January 1, 2016	During 2016	As of December 31, 2016
Raw materials inventory	$4,000		$1,900
Work in process inventory	5,800		7,200
Finished goods inventory	3,800		20,300
Materials purchased		$18,700
Direct labor		18,200
Manufacturing overhead		21,200
Sales		64,000

Compute the cost of goods manufactured.

		$58,800
		$56,700
		$58,100
		$60,200