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

Beginning finished goods inventory	$	12,700
Direct labor used		32,500
Beginning work in process inventory		9,100
General and administrative expenses		15,400
Direct materials used		42,400
Ending work in process inventory		10,900
Indirect labor		8,200
Ending finished goods inventory		11,400
Indirect materials		15,400
Depreciationfactory equipment		9,400