The Richards Company manufactures a single product. All raw materials used are traceable to specific units of product. Current Information for the Richards Company follows: Beginning raw materials inventory Ending raw materials inventory Raw material purchases Beginning work in process inventory Ending work in process inventory Direct labor Total factory overhead Beginning finished goods inventory Ending finished goods inventory $ 15,000 17,000 95,000 45,000 30,000 135,000 65,000 60,000 50,000 The company's cost of raw materials used, cost of goods manufactured and cost of goods sold Is: Multiple Cholce Cost of Materials Used $95,000 Cost of Goods Manufactured $308,0ee Cost of Goods Sold $298,e0e $97,000 $308,0ee $318,e0e $93,000 $278,0ee $298,e0e Use the following data to determine the cost of goods manufactured: Beginning finished goods inventor Direct labor Beginning work in process inventory General and administrative expenses Direct materials used Ending work in process inventory Indirect labor Ending finished goods inventory Indirect materials Depreciation-factory equipment $11,400 31,200 7,800 14,100 41,100 9,600 6,900 10,100 14,100 8,100 Multiple Cholce $104,500. $103.200. $113.700