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

Assume all raw materials used were direct materials. 

Beginning raw materials inventory $ 6,500

 Ending raw materials inventory 5,000 

Direct labor 13,250 

Raw material purchases 8,400 

Depreciation on factory equipment 7,500 

Factory repairs and maintenance 4,300 

Beginning finished goods inventory 11,200 

Ending finished goods inventory 9,900 

Beginning work in process inventory 6,700 

Ending work in process inventory 7,300