Use the Cost Information Below for Laurels Company to Determine

Multiple Choice

Use the cost information below for Laurels Company to determine the manufacturing costs added during the current year:

$\begin{array}{lr}\text { Direct materials used } & 5,000 \\\text { Direct labor used } & 7,000 \\\text { Total factory overhead } & 5,100 \\\text { Beginning work in process inventory } & 3,000 \\\text { Ending work in process inventory } & 4,000\end{array}$

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