During the Month of June, Reardon Company Incurred $17,000 of Direct

Multiple Choice

During the month of June, Reardon Company incurred $17,000 of direct labour, $8,500 of manufacturing overhead and purchased $15,000 of raw materials. Between the beginning and the end of the month, the raw materials inventory increased by $2,000, the finished goods inventory increased by $1,500, and the work in process inventory decreased by $3,000. The cost of goods manufactured would be:

A) $40,500.
B) $43,500.
C) $38,500.
D) $41,500.