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

Beginning finished goods inventory $ 11,900

Direct Labor 28,400

Beginning goods in process inventory 3,400

General and administrative expenses 39,000

Direct materials used 39,500

Ending goods in process inventory 7,800

Indirect Labor 14,900

Ending finished goods inventory 14,500

Indirect materials 9,100

Depreciation - factory equipment 5,800