Use the following data to determine the cost of goods manufactured: Beginning finished goods inventory $ 11,600 Direct labor 31,400 Beginning work in process inventory 8,000 General and administrative expenses 14,300 Direct materials used 41,300 Ending work in process inventory 9,800 Indirect labor 7,100 Ending finished goods inventory 10,300 Indirect materials 14,300 Depreciationfactory equipment 8,300