Canada Ltds accounting records provide the following information for the 2020 financial year. Calculate the direct material used for the period?

Work in process 1 January 2020	$7 500
Work in process 31 December 2020	11 500
Direct manufacturing labour cost	8 900
Factory overhead expenses	12 700
Cost of goods manufactured	35 000

Select one:

a. $13 400

b. $17 400

c. $9 400

d. $6 400

e. None of the options