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 Ending work in process inventory Indirect labor Ending finished goods inventory Indirect materials Depreciation-factory equipment $11,400 31,200 7,800 14,100 41,100 9,600 6,900 10,100 14,100 8,100 Multiple Choice $117,300 $113,700 $103.200. $99,600. $104,500