Use the Following Information to Compute the Cost of Goods

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

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