Use the following data to determine the cost of goods manufactured:

Beginning finished goods inventory	$	11,600
Direct labor		31,400
Beginning work in process inventory		8,000
General and administrative expenses		14,300
Direct materials used		41,300
Ending work in process inventory		9,800
Indirect labor		7,100
Ending finished goods inventory		10,300
Indirect materials		14,300
Depreciationfactory equipment		8,300

114,900

105,500

100,600

118,500

104,200