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	$	5,800
Ending raw materials		4,300
Direct labor		12,550
Raw material purchases		7,700
Depreciation on factory equipment		6,800
Factory repairs and maintenance		3,600
Beginning finished goods inventory		10,500
Ending finished goods inventory		9,200
Beginning work in process inventory		6,000
Ending work in process inventory		6,600