Information from the records of Morton Manufacturing for the month of June is as follows: Purchases of raw materials ... $22,000 Plant utilities and power. $11,000 15,000 Direct labor 22,500 Raw materials inventory, June 1...... Supplies used in production... 2,500 Sales commissions paid 4,500 Material handling.......... 3,000 Raw materials inventory, June 30..... 28,000 Work-in-process inventory, June 1... Work-in-process inventory, June 30.. 47,500 42,000 Salary, manufacturing supervision 9,000 Finished goods inventory, June 1...... 23,000 Advertising.. 2,400 Finished goods inventory, June 30.... 12,000 What was the amount of cost of goods manufactured for the month? $69,000 $58,000 $63,500 $62,500