Use the following data to determine the cost of goods manufactured: Beginning finished goods inventory Direct labor used Beginning work in process inventory General and administrative expenses Direct materials used Ending work in process inventory $ 12,100 31,900 8,500 14,800 41,800 10,300 Indirect labor 7,600 Ending finished goods inventory 10,800 Indirect materials 14,800 Depreciation-factory equipment 8,800