Canada Ltd's accounting records provide the following information for the 2020 financial year. Calculate the direct material used for the period? $11 250 17 250 Work in process 1 January 2020 Work in process 31 December 2020 Direct manufacturing labour cost Factory overhead expenses Cost of goods manufactured 13 350 19050 52 500 Select one: a. None of the options b. $14 100 c. $20 100 d. $26 100 V e, 59 600