Use the Cost Information Below for Sundar Company to Determine

Multiple Choice

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

$\begin{array}{lr}\text { Direct materials used } & \$ 19,000 \\\text { Direct labor used } & 24,500 \\\text { Factory overhead } & 55,100 \\\text { Beginning work in process inventory } & 10,700 \\\text { Ending work in process inventory } & 11,300\end{array}$

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