Inventory balances for Rude, Inc., in April $2021$ were as follows:

$\backslash$table$[[,$April $1,2021,$April $30,2021],[$Raw Materials,$ $9,000,$$ $7,000],[$Work in process,$16,000,12,400],[$Finished goods,$36,000,30,000]]$

During April, purchases of direct materials were $$18,000.$ Direct labor and manufacturing overhead costs were $$20,000$ and $$28,000,$ respectively. The cost of goods manufactured in April was

a$.$ $$68,000.$

b$.$ $$77,600.$

c$.$ $$69,600.$

d$.$ $$71,600.$