Open Question: Use the following information to compute the cost of goods manufactured:?

Beginning raw materials..................... $5,500 Ending raw materials.......................... $4,000 Direct labor........................................ $12,250 Raw materials purchases.................... $7,400 Depreciation on factory equipment....... $6,500 Factory repairs and maintenance......... $3,300 Beginning finished goods inventory....... $10,200 Ending finished goods inventory........... $8,900 Beginning goods in process inventory.. $5,700 Ending goods in process inventory....... $6,300 a. $36,650. b. $30,950. c. $30,650. d. $30,350. e. $31,650.