Use the Following Information to Compute the Cost of Goods

Use the following information to compute the cost of goods manufactured:
$\begin{array}{lr}\text { Beginning raw materials } & \$ 5,500 \\\text { Ending raw materials } & 4,000 \\\text { Direct labor } & 12,250 \\\text { Raw material purchases } & 7,400 \\\text { Depreciation on factory equipment } & 6,500 \\\text { Factory repairs and maintenance } & 3,300 \\\text { Beginning finished goods inventory } & 10,200 \\\text { Ending finished goods inventory } & 8,900 \\\text { Beginning goods in process inventory } & 5,700 \\\text { Ending goods in process inventory } & 6,300\end{array}$

A) $36,650
B) $30,950
C) $30,650
D) $30,350
E) $31,650