Alter, Inc. had two jobs in process on July $1,$ Job $851$ and $853.$ The company uses job order costing and applies manufacturing overhead based on machine hours. The company expected $40,000$ machine hours to be used during the period and expected total overhead to be $$140,000.$

At the end of June, Job $851$ had a total job cost of $$5,800$ and Job $853$ had a total job cost of $$2,350.$ The company worked on four jobs during the month of July. The:

$\backslash$table$[[$Job No$.,\backslash$table$[[$Direct$],[$Material$]],\backslash$table$[[$Direct$],[$Labor$]],\backslash$table$[[$Machine$],[$Hours$]],\backslash$table$[[$Direct Labor$],[$Hours$]]],[851,--,$$$2,590,800,185],[853,$$$8,700,$$$1,235,750,65],[855,$$$3,250,$$$1,792,1,020,128],[858,$$$7,900,$$$1,805,950,95]]$

Actual indirect production costs incurred during July included machine depreciation $($$$3,500),$ indirect labor $($$$3,400),$ indirect materials $($$$1,550),$ and other factory costs $($$$1,890).$ Alter, Inc. completed Jobs $851,855,$ and $858$ during July. Jobs $851$ and $858$ were sold during July.

What is the total cost of goods manufactured for the company during July?

a$.$ $$27,032.$

b$.$ $$30,214.$

c$.$ $$47,742.$

d$.$ $$32,832.$