Use the following information to compute the cost of goods manufactured. Assume all raw materials used were direct materials.

Beginning raw materials inventory	$ 6,900
Ending raw materials inventory	5,400
Direct labor	13,650
Raw material purchases	8,800
Depreciation on factory equipment	7,900
Factory repairs and maintenance	4,700
Beginning finished goods inventory	11,600
Ending finished goods inventory	10,300
Beginning work in process inventory	7,100
Ending work in process inventory	7,700