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 $7,400

Ending raw materials $5,900

Direct labor $14,150

Raw material purchases $9,300

Depreciation on factory equipment $8,400

Factory repairs and maintenance $5,200

Beginning finished goods inventory $12,100

Ending finished goods inventory $10,800

Beginning work in process inventory $7,600

Ending work in process inventory $8,200