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Information for Eastman Industries Is Presented Below

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


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