Use the following information to compute the cost of goods manufactured. Assume that all raw materials used were traceable to specific units of product. 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 $ 5,600 4,100 12,350 7,500 6,600 3,400 10,300 9,000 5,800 6,400 $31,350. $31,950. $30,750. O $31,150. O $37,150. Current information for the Stellar Corporation follows: Beginning work in process inventory Ending work in process inventory Direct materials used Direct labor used Total factory overhead $ 26,900 28,300 156,000 94,000 72,100 Stellar Corporation's cost of goods manufactured for the year is: $320,700. $293,800. $349,000. O $323,500. O $322,100