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 $12,500 32,300 8,900 15,200 42,200 10,700 8,000 11,200 15, 200 9, 200 Multiple Choice $120,300 $123,900