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

Beginning finished goods inventory	$	10,800
Direct labor		30,600
Beginning work in process inventory		7,200
General and administrative expenses		13,500
Direct materials used		40,500
Ending work in process inventory		9,000
Indirect labor		6,300
Ending finished goods inventory		9,500
Indirect materials		13,500
Depreciationfactory equipment		7,500

Multiple Choice

a. $110,100.

b. $113,700.

c. $96,600.

d. $102,000.

e. $100,200.