Conrad, Incorporated recently lost a portion of its records in an office fire. The following information was salvaged from the accounting records. Cost of Goods Sold Work-in-Process Inventory, Beginning Work-in-Process Inventory, Ending Selling and Administrative Expense Finished Goods Inventory, Ending Finished Goods Inventory, Beginning Direct Materials Used Factory Overhead Applied $ 71,000 12,900 10,200 18,000 18,300 ? ? 13,200 Operating Income 14,660 Direct Materials Inventory, Beginning 11,540 Direct Materials Inventory, Ending Cost of Goods Manufactured 6,420 65,640 Direct labor cost incurred during the period amounted to 1.5 times the factory overhead. The Chief Financial Officer of Conrad, Incorporated has asked you to recalculate the following accounts and to report to him by the end of the day. What is the amount of total manufacturing cost? O $60,840. O $56,440. O $65,640. O $62,940. O $54,940.