In July, Econo Company purchased materials costing $21,000 and incurred direct labor cost of $18,000. Overhead totaled $32,000 for the month. Information on inventories was as follows:

July 1st July 31st

Materials $6,200 $7,100

Work in process $700 $1,200

Finished goods $3,300 $2,700

Refer to the information above. What were the total manufacturing costs in July

a. 50000

b. 70100

c.71000

d. 69600