When Preparing a Cost of Goods Manufactured Statement from the Following

Multiple Choice

When preparing a cost of goods manufactured statement from the following information, what is the total cost of goods manufactured?
$$\begin{array} { l c } \text { Direct materials } & \$ 12 \\\text { Advertising expenses } & 8 \\\text { Indirect labour } & 2 \\\text { Indirect materials } & 4 \\\text { Direct labour } & 5 \\\text { Other manufacturing overhead } & 1\end{array}$$

A) $18
B) $24
C) $17
D) $32