In September, Noel & Vang Company purchased materials costing $34,400 and incurred direct labor cost of $22,100. Manufacturing overhead totaled $58,000 for the month. Information on inventories was as follows: Materials Work in process Finished goods September 1 $10,300 6,500 3,630 September 30 $9,800 7,400 2,970 What was the total manufacturing cost in September? Oa. $34,900 Ob. $92,900 Oc. $115,000 Od. $57,000