Use the cost information below for Ruiz, Inc. to determine cost of goods manufactured for the year. Work in Process, January 1 $50,800 Work in Process, December 31 37,400 Total factory overhead. 5,900 Direct materials used Direct labor used 12,900 26,900 O $59,100. O $53,200. O $45,700. O $13,400. O $96.500. 4