During the month of June, Reardon Company incurred $$17,000$ of direct labor, $$8,500$ of manufacturing overhead and purchased $$15,000$ of raw materials. Between the beginning and the end of the month, the raw materials inventory increased by $$2,000,$ the finished goods inventory increased by $$1,500,$ and the work in process inventory decreased by $$3,000.$ The cost of goods manufactured would be:

A$.$ $$38,500.$

B$.$ $$40,500.$

C$.$ $$41,500.$

D$.$ $$43,500.$