Use the Following Data to Determine the Cost of Goods

Use the following data to determine the cost of goods manufactured: $$\begin{array} { | l | r | } \hline \text { Beginning finished goods inventory } & \$ 10,800 \\\hline \text { Direct labor } & 30,600 \\\hline \text { Beginning work in process inventory } & 7,200 \\\hline \text { General and administrative expenses } & 13,500 \\\hline \text { Direct materials used } & 40,500 \\\hline \text { Ending work in process inventory } & 9,000 \\\hline \text { Indirect labor } & 6,300 \\\text { Ending finished goods inventory } & 9,500 \\\hline \text { Indirect materials } & 13,500 \\\hline \text { Depreciation-factory equipment } & 7,500 \\\hline\end{array}$$

A) $102,000.
B) $110,100.
C) $96,600.
D) $113,700.
E) $100,200.