Use the Following Information to Compute the Cost of Goods

Use the following information to compute the cost of goods manufactured:
$\begin{array}{lr}\text { Beginning finished goods inventory } & \$ 65,000 \\\text { Beginning goods in process inventory } & 81,000 \\\text { Beginning raw materials } & 73,000 \\\text { Depreciation on factory equipment } & 7,000 \\\text { Direct labor } & 25,000 \\\text { Ending finished goods inventory } & 67,000 \\\text { Ending goods in process inventory } & 79,000 \\\text { Ending raw materials } & 60,000 \\\text { Factory repairs and maintenance } & 12,000 \\\text { Raw material purchases } & 50,000\end{array}$

A) $63,000
B) $105,000
C) $107,000
D) $90,000
E) $109,000