Jones Manufacturing Inc. incurred the following costs in November: $ 50,000 Advertising costs 20,000 25,000 23,000 Administrative rent Direct labor $ 3,000 Indirect labor Factory rent Factory depreciation 10,000 Administrative salaries 6,000 Direct materials purchased 5,000 Indirect materials used 4,000 Administrative depreciation 7,000 In addition, the following information is also available: Beginning Ending Raw materials $ 5,000 $ 8,000 Work in process Finished goods 60,000 55,000 17,250 9,200 Number of units produced 20,000 units Number of units sold 21,400 units (sales price of $25 per unit) Refer to the Jones Manufacturing Inc. information above. Cost of goods manufactured in November is a. $115,000. b. $143,000. c. $91,000. d. $155,000.