Given the following costs: - direct materials, $30,000 - direct labour, $34,000; - sales salaries, $14,000 - indirect manufacturing labour, $10,000 - factory rent, $20,000 . indirect manufacturing materials, $15,000; - general corporate administrative cost $12,000; - taxes on manufacturing facility, $2,000 - beginning work in process inventory was $16,000 - ending work in process inventory was $9,000. What is the cost of goods manufactured for the month? Select one: C) $64,000 C) $144,000 C) $104,000 C) $110,000