Information for Eastman Industries Is Presented Below

Information for Eastman Industries is presented below. Compute the cost of goods manufactured.
$\begin{array}{|l|r|}\hline \text { Beginning work in process inventory } & 21,200\\\hline \text { Ending work in process inventory } & 20,000 \\\hline \text { Direct materials used in production } & \$ 46,800 \\\hline \text { Direct labor } & 81,000 \\\hline \text { Total factory overhead } & 106,000 \\\hline\end{array}$

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