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

Beginning finished goods inventory $ $12,100$

Direct labor used $31,900$

Beginning work in process inventory $8,500$

General and administrative expenses $14,800$

Direct materials used $41,800$

Ending work in process inventory $10,300$

Indirect labor $7,600$

Ending finished goods inventory $10,800$

Indirect materials $14,800$

Depreciation$$factory equipment $8,800$