Use the Following Data to Determine the Cost of Goods

Multiple Choice

Use the following data to determine the cost of goods manufactured:
$\begin{array}{lr}\text { Beginning finished goods inventory } & \$ 10,800 \\\text { Direct labor } & 30,600 \\\text { Beginning goods in process inventory } & 7,200 \\\text { General and administrative expenses } & 13,500 \\\text { Direct materials used } & 40,500 \\\text { Ending goods in process inventory } & 9,000 \\\text { Indirect labor } & 6,300 \\\text { Ending finished goods inventory } & 9,500 \\\text { Indirect materials } & 13,500 \\\text { Depreciation - factory equipment } & 7,500\end{array}$

A) $102,000
B) $110,100
C) $ 96,600
D) $113,700
E) $100,200