In October, Victory Company purchased materials costing $25,000 and incurred direct labor cost of $35,000. Manufacturing overhead totaled $45,000 for the month. Information on inventories was as follows: Materials October 1October 31 $10,000 $9,000 Work in process 6,500 7,400 Finished goods 3,600 2,900 What was the total manufacturing cost in October? $105,000 $106,900 $105,900 $106,000