Use the following data to determine the cost of goods manufactured: Beginning finished goods inventory $ 12,700 Direct labor used 32,500 Beginning work in process inventory 9,100 General and administrative expenses 15,400 Direct materials used 42,400 Ending work in process inventory 10,900 Indirect labor 8,200 Ending finished goods inventory 11,400 Indirect materials 15,400 Depreciationfactory equipment 9,400