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

Beginning finished goods inventory	$	11,100
Direct labor used		30,900
Beginning work in process inventory		7,500
General and administrative expenses		13,800
Direct materials used		40,800
Ending work in process inventory		9,300
Indirect labor		6,600
Ending finished goods inventory		9,800
Indirect materials		13,800
Depreciationfactory equipment		7,800