Use the following data to determine the cost of goods manufactured: Beginning finished goods inventory$10,800 Direct labor used 30,600 Beginning work in process inventory 7,200 General and administrative expenses 13,500 Direct materials used 40,500 Ending work in process inventory 9,000 Indirect labor 6,300 Ending finished goods inventory 9,500 Indirect materials 13,500 Depreciation-factory equipment 7,500
A. $110,100.
B. $102,000.
C. $100,200.
D. $96,600.
E. $113,700.
Answer: D
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