Using the following data, calculate the cost of goods manufactured for ABC company. Direct materials: $35,000 Direct labor: $15,000 Manufacturing overhead: $42,000 Beginning work-in-process: $14,000 Ending work-in-process: $17,000 The cost of goods manufactured was: Question 5 options: 1) $95,000 2) $106,000 3) $92,000 4) $89,000