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:

	September 1	September 30
Materials	$10,300	$9,800
Work in process	6,500	7,400
Finished goods	3,630	2,970

What was the total manufacturing cost in September?

A $34,900

B $92,900

C $57,000

D $115,000