Using the Information Below for Singing Dolls, Inc A) $13,000

Multiple Choice

Using the information below for Singing Dolls, Inc., determine the total manufacturing costs incurred during the year: $$\begin{array} { l | r } \text { Work in Process, January 1 } & 50,000 \\\hline \text { Work in Process, December 31 } & 37,000 \\\hline \text { Direct materials used } & \$ 12,500 \\\hline \text { Total Factory overhead } & 5,500 \\\hline \text { Direct labor used } & 26,500\end{array}$$

A) $13,000.
B) $44,500.
C) $89,000.
D) $57,500.
E) $94,500.