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 $10,900 30,700 7,300 13,600 40,600 9,100 6,400 9,600 13,600 7,600 Multiple Choice $102,000. $114,300