Use the following data to determine the cost of goods manufa

Use the following data to determine the cost of goods manufactured:

Beginning finished goods inventory $ 11,900

Direct labor 31,700

Beginning work in process inventory 8,300

General and administrative expenses 14,600

Direct materials used 41,600

Ending work in process inventory 10,100

Indirect labor 7,400

Ending finished goods inventory 10,600

Indirect materials 14,600

Depreciation—factory equipment 8,600

Calculate cost of goods manufactured :

Direct material used		41600
Direct labour		31700
Manufacturing overhead
Indirect labour	7400
Indirect materials	14600
Depreciation—factory equipment	8600	30600
Total manufacturing cost		103900
Beginning work in process inventory		8300
Total cost of work in process		112200
Less: Ending work in process inventory		(10100)
Cost of goods manufactured		102100