Blazing Bike reports the following data for its first year of operation. Work in process inventory, beginning Work in process inventory, ending Manufacturing overhead Direct materials used Direct Labor Finished goods inventory, beginning Finished goods inventory, ending Cost of goods manufactured $0 50,800 25,600 7,100 60,000 0 21,000 41,900 What are the total manufacturing costs to account for? O A. $92,700 B. $2,800 O c. $74,600 OD. $41,900