Inventory Balances for Spiritlight Ventures for November 2016 Are as Follows

Multiple Choice

Inventory balances for Spiritlight Ventures for November 2016 are as follows: During November, purchases of direct materials were $18,000. Direct labor and factory overhead costs were
$20,000 and $28,000, respectively.
The cost of goods manufactured in November was

A) $68,000.
B) $77,600.
C) $74,000.
D) $71,600.