During the month of April, LTP company incurred $30,000 of manufacturing overhead, $40,000 of direct labor, and purchased $25,000 of raw materials. Between the beginning and the end of the month, the raw materials and work in process inventories decreased by $4,000 and $3,000, respectively. The total manufacturing costs used in the computation of cost of goods manufactured during the month of April was:

A. 88,000

B. 91,000

c. 99,000

d. 102,000

Please do step by step and explain! Thank you