Use the following information to compute the cost of goods manufactured. Assume all raw materials used were direct materials. Beginning raw materials inventory $ 5, 700 Ending raw materials inventory 4, 200 Direct labor 12, 450 Raw material purchases 7, 600 Depreciation on factory equipment 6, 700 Factory repairs, and maintenance 3,500 Beginning finished goods inventory 10, 400 Ending finished goods inventory 9, 100 Beginning work in process inventory 5,900 Ending work in process inventory 6, 500