Cardinal Company has the following:

Direct labor

Direct materials used

Total manufacturing overhead

Work$-$in$-$Process $($beginning$)$

Work$-$in$-$Process $($ending$)$

$[$$$10,000],[$$$9,000],[$$$11,000],[$$$1,500],[$$$2,400]$

Compute total manufacturing costs.

a$.$ $$8,000$

b$.$ $$19,000$

c$.$ $$29,100$

d$.$ $$30,000$