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

Beginning raw materials inventory	$ 6,400
Ending raw materials inventory	4,900
Direct labor	13,150
Raw material purchases	8,300
Depreciation on factory equipment	7,400
Factory repairs and maintenance	4,200
Beginning finished goods inventory	11,100
Ending finished goods inventory	9,800
Beginning work in process inventory	6,600
Ending work in process inventory	7,200

Multiple Choice

• $34,550.

• $35,050.

• $41,150.

• $35,150.

• $33,950.