Use the following data to determine the cost of goods manufactured: Beginning finished goods inventory $ 11,100 Direct labor used 30,900 Beginning work in process inventory 7,500 General and administrative expenses 13,800 Direct materials used 40,800 Ending work in process inventory 9,300 Indirect labor 6,600 Ending finished goods inventory 9,800 Indirect materials 13,800 Depreciation—factory equipment 7,800

$101,700

Explanation:

The computation of the cost of goods manufactured is shown below:

Cost of goods manufactured = Direct materials used + Direct labor cost + Manufacturing overhead cost + beginning work-in-process inventory - ending work-in-process inventory

where,

Manufacturing overhead cost is

= Indirect labor + indirect materials + Depreciation - factory equipment

= $6,600 + $13,800 + $7,800

= $28,200

And, the other values would remain the same

So, the cost of goods manufactured is

= $40,800 + $30,900 + $28,200 + $11,100 - $9,300

= $101,700

We simply applied the above formula

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