Use the following information to compute the cost of goods manufactured:

Beginning raw materials	$5,500
Ending raw materials	4,000
Direct labor	12,250
Raw material purchases	7,400
Depreciation on factory equipment	6,500
Factory repairs and maintenance	3,300
Beginning finished goods inventory	10,200
Ending finished goods inventory	8,900
Beginning work in process inventory	5,700
Ending work in process inventory	6,300

Select one:

a. $36,650.

b. $30,950.

c. $30,650.

d. $30,350.

e. $31,650.