Use the following data to determine the cost of goods manufactured: Beginning finished goods inventory $ 11,200 Direct labor used 31,000 Beginning work in process inventory 7,600 General and administrative expenses 13,900 Direct materials used 40,900 Ending work in process inventory 9,400 Indirect labor 6,700 Ending finished goods inventory 9,900 Indirect materials 13,900 Depreciationfactory equipment 7,900