help please

Muscat company has provided the following data for the month in January. Direct labor $900 Raw materials, Beginning $1,500 Raw materials, Purchase $800 Raw materials, Ending $900 WIP, Beginning $1,000 WIP, Ending $2,800 Applied MOH $7,000 Actual MOH $6,500 The cost of goods manufactured for January was a. $9,350 b. $13,100 c. $7,000 d. $7,500