A company had beginning inventories as follows: Direct Materials, $600; Work-in-Process, $800; Finished Goods, $1,000. It had ending inventories as follows: Direct Materials, $700; Work-in-Process, $900; Finished Goods, $1,100. Material Purchases (net including freight) were $1,850, Direct Labor $1,950, and Manufacturing Overhead $2,050. What is the Cost of Goods Sold for the period?

a.$5,450.

b. $5,550.

c. $5,650.

d.$5,750.