Use the following data to determine the cost of goods manufactured: Beginning finished goods inventory $ 10,900 Direct labor used 30,700 Beginning work in process inventory 7,300 General and administrative expenses 13,600 Direct materials used 40,600 Ending work in process inventory 9,100 Indirect labor 6,400 Ending finished goods inventory 9,600 Indirect materials 13,600 Depreciationfactory equipment 7,600