Use the cost information below for Sundar Company to determine the cost of goods manufactured during the current year:

Direct materials used	$ 20,900
Direct labor used	26,400
Factory overhead	45,600
Work in process inventory, beginning	12,600
Work in process inventory, ending	13,200

Multiple Choice

• $71,400.

• $92,300.

• $92,900.

• $46,700.

• $47,300.