Kapanga Manufacturing Corporation uses a job-order costing system and 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. Direct materials Direct labor Job B18 $ 12.000 $ 8.000 Job B19 $ 25,000 $ 10,000 Job C11 $ 18,000 $ 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 How much is kapanga's cost of goods manufactured for October? Select one: O A S 82,000 OB.$ 50,000 OC $55.000 OD$ 78,000