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

Beginning finished goods inventory $ 11,900

Direct labor 31,700

Beginning work in process inventory 8,300

General and administrative expenses 14,600

Direct materials used 41,600

Ending work in process inventory 10,100

Indirect labor 7,400

Ending finished goods inventory 10,600

Indirect materials 14,600

Depreciationfactory equipment 8,600