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	$	7,200
Ending raw materials		5,700
Direct labor		13,950
Raw material purchases		9,100
Depreciation on factory equipment		8,200
Factory repairs and maintenance		5,000
Beginning finished goods inventory		11,900
Ending finished goods inventory		10,600
Beginning work in process inventory		7,400
Ending work in process inventory		8,000

Multiple Choice

• $45,150.

• $37,150.

• $39,150.

• $38,350.

• $37,750.