Inventory Balances for Spiritlight Ventures for November 2018 Are as Follows

Multiple Choice

Inventory balances for Spiritlight Ventures for November 2018 are as follows: $$\begin{array}{l}\begin{array} { l l l } &\text { November } 1,2018& \text { November } 30,2018\\\text { Materials } & \$ 9,000 & \$ 7,000 \\\text { Work in process } & 16,000 & 12,400 \\\text { Finished goods } & 36,000 & 30,000\end{array}\end{array}$$
During November, purchases of direct materials were $18,000. Direct labor and factory overhead costs were $20,000 and $28,000, respectively.
The cost of goods manufactured in November was

A) $68,000.
B) $77,600.
C) $74,000.
D) $71,600.