Using the Following Data for January, Calculate the Cost of Goods

Multiple Choice

Using the following data for January, calculate the cost of goods manufactured: $$\begin{array} { | l | r | } \hline \text { Direct materials } & \$ 38,000 \\\hline \text { Direct labour } & \$ 24,000 \\\hline \text { Manufacturing overhead } & \$ 17,000 \\\hline \text { Beginning work in process inventory } & \$ 10,000 \\\hline \text { Ending work in process inventory } & \$ 11,000 \\\hline\end{array}$$ The cost of goods manufactured was:

A) $80,000.
B) $78,000.
C) $89,000.
D) $79,000.