Use the Following Information to Compute the Cost of Goods

Use the following information to compute the cost of goods manufactured:
$\begin{array}{lr}\text { Beginning finished goods inventory } & \$ 9,250 \\\text { Beginning goods in process inventory } & 8,700 \\\text { Beginning raw materials } & 7,500 \\\text { Depreciation on factory equipment } & 6,000 \\\text { Direct labor } & 75,000 \\\text { Ending finished goods inventory } & 8,750 \\\text { Ending goods in process inventory } & 9,300 \\\text { Ending raw materials } & 8,500 \\\text { Factory Supervisor's salary } & 50,000 \\\text { Raw material purchases } & 14,000\end{array}$

A) $143,400
B) $13,000
C) $143,000
D) $144,500
E) $93,400