Inventory Balances for Rude,Inc During April,purchases of Direct Materials Were $18,000

Multiple Choice

Inventory balances for Rude,Inc.,in April are as follows: $$\begin{array} { l c c } & \text { April } 1 & \text { April 30 } \\\text { Materials } &\$ 9,000 & \$7,000 \\\text { Work in process } & 16,000 & 12,400 \\\text { Finished goods } & 36,000 & 30,000\end{array}$$ During April,purchases of direct materials were $18,000.Direct labour and factory overhead costs were $20,000 and $28,000,respectively.
What was the cost of goods manufactured in April?

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