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 $ 11,000 30,800 7,400 13,700 40,700 Ending work in process inventory 9,200 Indirect labor 6,500 Ending finished goods inventory 9,700 Indirect materials 13,700 Depreciation-factory equipment 7,700 Multiple Choice $101,200.