Use the following information to compute the cost of goods manufactured: Beginning raw materials Ending raw materials Direct labor Raw material purchases Depreciation on factory equipment Factory repairs and maintenance Beginning finished goods inventory Ending finished goods inventory Beginning work in process inventory Ending work in process inventory $7,000 5,500 13,750 8,900 8,000 4,800 11,700 10,400 7,200 7800 O $37550. O $38,150. O $36,950 O $36.350. $44,150