3) In the Monroe Company, the following Job cards were totaled at the end of the month: Job 243 $ 5,750; Job 244 $ 4,980; Job 245 $ 3,675; Job 246 $ 4,250; Job 247 $ 5,100; Job 248 $ 3,800. Jobs 243 and 244 were in Finished Goods Inventory at the beginning of the month Jobs 245 and 246 were Work in Process at the beginning of the month. Jobs 247 and 248 were started during the month At the end of the month, Jobs 243 and 247 were sent to customers; Jobs 245,247and 248 were completed and sent to finished goods. What is the cost of goods manufactured for the month? a) $ 10,730 b) $ 10,850. c) $ 12,575. d) None of these