If the beginning direct raw material was 500s, the ending raw material was 1000$, total raw material used 4500$, total direct labor cost 1500$, manufacturing overhead cost estimated by 10% of total raw material used, the beginning working in process 500$, and ending working in process 1000$. So, the cost of goods available for sale during the period should be...... O a. 6000$ ob. 5950$ . 6500$ O d. 64505