Use the following data to determine the cost of goods manufactured:

Beginning finished goods inventory	$ 42,300
Direct Labor	122,100
Beginning goods in process inventory	28,200
General and administrative expenses	54,000
Direct materials used	162,000
Ending goods in process inventory	36,000
Indirect Labor	24,300
Ending finished goods inventory	38,000
Indirect materials	54,000
Depreciation - factory equipment	30,000