Using the Information Below for Laurels Company; Determine the Cost

Multiple Choice

Using the information below for Laurels Company; determine the cost of goods manufactured during the current year: $$\begin{array} { l | r } \text { Direct materials used } & \$ 5 , 0 0 0 \\\hline \text { Direct Labor } & 7,000 \\\hline \text { Total Factory overhead } & 5,100 \\\hline \text { Beginning work in process } & 3,000 \\\hline \text { Ending work in process } & 4,000\end{array}$$

A) $17,100.
B) $16,100.
C) $13,600.
D) $12,000.
E) $18,100.