Using the Information Below for Sundar Company; Determine the Cost

Multiple Choice

Using the information below for Sundar Company; determine the cost of goods manufactured during the current year: $$\begin{array} { l | c } \text { Direct materials used } & \$ 19,000 \\\hline \text { Direct labor used } & 24,500 \\\hline \text { Factory overhead } & 55,100 \\\hline \text { Beginning work in process } & 10,700 \\\hline \text { Ending work in process } & 11,300\end{array}$$

A) $79,000.
B) $98,600.
C) $43,500.
D) $98,000.
E) $42,900.