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

Beginning raw materials inventory	$ 5,700
Ending raw materials inventory	4,200
Direct labor	12,450
Raw material purchases	7,600
Depreciation on factory equipment	6,700
Factory repairs and maintenance	3,500
Beginning finished goods inventory	10,400
Ending finished goods inventory	9,100
Beginning work in process inventory	5,900
Ending work in process inventory	6,500

Multiple Choice

• $37,650.

• $32,350.

• $31,750.

• $31,150.

• $31,650.