Kapanga Manufacturing Corporation uses a job-order costing system and its total manufacturing overhead applied always equals its total manufacturing overhead. The company started the month of October with a zero balance in its work in process and finished goods inventory accounts. During October, Kapanga worked on three jobs and incurred the following direct costs on those jobs: Job B18 Job B19 Job C11 Direct materials$ 12,000 $25,000 $ 18,000 Direct labor $8,000 $10,000 $5,000 Kapanga applies manufacturing overhead at a rate of 150% of direct labor cost. During October, Kapanga completed Jobs B18 and B19 and sold Job B19. Job C11 was incomplete at the end of the month. What is Kapanga's cost of goods sold for October