Use the Cost Information Below for Laurels Company to Determine

Multiple Choice

Use the cost information below for Laurels Company to determine the cost of goods manufactured during the current year:

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

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