Use the following data to determine the cost of goods manufactured. Beginning finished goods inventory Direct labor Beginning work in process inventory General and administrative expenses Direct materials used Ending work in process inventory Indirect labor Ending finished goods inventory Indirect materials Depreciation - factory equipment $ 11,500 31,300 7,900 14,200 41,200 9,700 7,000 10,200 14,200 8,200 O $117.900. O $103,700. $114,300. O $100,100 O $105,000