Use the information below from Garret Star Inc. for the current year:

Direct materials used $ 8,000

Directlabor10,000

Total Factory Overhead 8,100

Beginning goods in process 6,000

Ending goods in process 7,000

Garrett Star Inc.'s cost of goods manufactured during the current year is:

$25,100.

$18,000.

$26,100.

$27,100.

$39,100.