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	$	6,000
Ending raw materials		4,500
Direct labor		12,750
Raw material purchases		7,900
Depreciation on factory equipment		7,000
Factory repairs and maintenance		3,800
Beginning finished goods inventory		10,700
Ending finished goods inventory		9,400
Beginning work in process inventory		6,200
Ending work in process inventory		6,800